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