Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)

Issued Date
January 18, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Village Clerk-Treasurer (Clerk-Treasurer) properly managed cash receipts and disbursements and performed her duties in accordance with statutes.

Key Finding

  • The Board engaged the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and General Municipal Law (GML).

Key Recommendation

  • The Board should ensure that the Clerk-Treasurer performs duties such as maintaining general ledger cash accounts as required.

Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action.