Town of St. Armand – Selected Financial Operations (2017M-142)

Issued Date
November 22, 2017

Purpose of Audit

The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and its overall financial condition; whether Town officials effectively managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper claims auditing procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016.


The Town of St. Armand is located in Essex County and includes a portion of the Village of Saranac Lake within its borders. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million.

Key Findings

  • Revenues and expenditures were not properly accounted for resulting in taxpayer inequities.
  • The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced.
  • Twenty-six of 50 claims reviewed (52 percent) totaling $59,113 were not audited and approved by the Board prior to payment.

Key Recommendations

  • Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory requirements.
  • Establish written policies and procedures to provide adequate guidance and improve internal controls over billing, collecting and enforcing water and sewer charges.
  • Audit and approve claims prior to payment in accordance with Town Law.