Audit Objective 

Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight.

Key Findings 

The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and revenue anomalies reported by the outside accountant, perform an effective claims audit or annually audit the former Clerk-Treasurer’s¹ records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)).

The Board’s failure to fulfill its fiscal responsibilities created a negative “tone at the top” and a weak control environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. 

As a result of the Comptroller’s audit and subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New York State surrendered their pension as a penalty for corruption while in office. 

Key Recommendations 

The audit report includes eight recommendations that, if implemented, will improve the Board’s oversight of Village operations. Village officials generally agreed with our recommendations and indicated they have initiated corrective action. 

1 The former Clerk-Treasurer resigned on March 1, 2023.