Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)

Issued Date
September 29, 2017

Purpose of Audit

The purpose of our audit was to determine whether departmental collections were adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village employees received and used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016.


The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 million.

Key Findings

  • Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer.
  • Collections were not properly receipted, recorded in the accounting records or deposited timely.
  • Employees’ leave accrual balances were overstated by 648 hours, valued at $16,779.

Key Recommendations

  • Maintain adequate records to account for collections at the pool and remit pool collections timely to the Clerk-Treasurer’s office.
  • Ensure collections are recorded and deposited timely.
  • Review and correct leave accrual balances to proper amounts.