Village of Canastota - Board Oversight (2018M-256)

Issued Date
April 12, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Board and Village officials properly oversee financial activity.

Key Findings

  • The Board did not adequately oversee the Clerk-Treasurer’s work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports.
  • The Treasurer did not file annual financial reports (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely manner.
  • Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a six-month period that were not supported by timecards.

Key Recommendations

  • Audit claims before payment and ensure the Clerk-Treasurer’s records are annually audited.
  • Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner.
  • Develop DPW payroll monitoring procedures to verify that time worked is accurately paid.

Village officials agreed with our findings and indicated they plan to initiate corrective action.