Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy.
The Village’s check signing process does not comply with Village policy and the Village Treasurer (Treasurer) did not maintain control of her electronic signature.
- The Treasurer allowed her signature to be affixed to checks without her being present.
- Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer.
The Treasurer should:
- Maintain custody of her electronic signature at all times and supervise the check-signing process when others use it.
- In her absence, have authorized alternate signatories sign checks using their own signatures.
Except for as specified in Appendix A, Village officials agreed with our recommendations. Appendix B includes our comments on an issue raised in the Village’s response letter.