The Board did not provide adequate oversight to make sure funding obtained by STE was correctly employed. It didn't establish crystal clear and adequate procedures and strategies or make certain that current insurance policies and procedures were being followed. On account of this weakened Manage natural environment, the former Director permitted in excess of $three,490 in charge card payments that did not have an invoice or receipt supporting the charge, and employed an staff in violation of Broome County Civil Company (BCCS) prerequisites in a setting up income that was $eleven,000 greater than it should have been.
The Board hasn't furnished ample oversight of drinking water and sewer functions. The Board did not undertake written procedures and processes, adequately segregate the drinking water and sewer billing and assortment procedure, or put into practice mitigating controls. Additionally, the Board-adopted charge agenda does not conform Along with the Village water code which necessitates the usage of multipliers to foundation-charge expenses for models with much larger-diameter h2o lines. The Board also did not watch h2o losses. We executed a reconciliation concerning the amount of water made and billed quarterly by the Village from March 2016 by Might 2017 and determined that a mean of 35 percent of the drinking water created for the h2o plant is unaccounted for, or not billed.
The Board isn't going to request any economical facts through the Clerk-Treasurer. Further, because the Clerk-Treasurer isn't going to totally understand the accounting software, she are unable to build accurate regular monthly funds-to-actual experiences. Over the funds enhancement procedure, the Board reviews an expenditure summary produced beyond the accounting software by the Mayor, adjusts appropriations depending on this document after which adopts the spending plan. For fiscal several years 2014-fifteen through 2016-17, the Board overestimated expenditures by an average of 15 per cent. The Clerk-Treasurer doesn't present the Board with historic spending budget-to-true studies and doesn't advise the Board of expenditure lines required throughout the year.
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Town officers really need to improve the gasoline inventory recordkeeping to aid be certain gas is safeguarded. The Freeway and Parks departments didn't retain documents for 10,636 gallons of diesel fuel and eleven,329 gallons of gasoline (collectively valued at about $35,600) dispensed from the cell transfer gasoline tanks as well as the Parks Department did not continue to keep sufficient data exhibiting the level of gas used to fill its cellular tanks. The Board didn't enter into penned shared provider agreements with any in the eight municipalities permitted to make use of Town fuel.
The Board has not adopted a dollars disbursement policy. The Treasurer delivers the Board with the abstract, or record, of claims along with the corresponding claims and documentation each month for audit and acceptance. We examined seventy two important link statements totaling around $524,000 compensated over the audit time period and decided that all of directory the promises had been for ideal District reasons and adequately supported.
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The Board did not audit and approve statements previous to payment. The Library's bylaws will not tackle the requirement for an audit of statements, and also the Board did not undertake a penned claims audit plan. The Director opinions and approves invoices and provides them towards the Library's senior clerk, who then prepares checks. Checks require two signatures ahead of payment – the Director as well as the Board President. However, the Board President pre-indications blank checks and would not assessment the promises for which checks are published. In addition, the Board minutes did not reveal which the Board executed an audit of promises.
The Justice did not deposit, file and account for Court moneys correctly and in a well timed manner. Moreover, the Board did not audit the Court docket's monetary documents and reports or be certain ample controls had been in place to prevent or detect fraud or abuse. Due to this fact, based on the data available to us, we located a funds scarcity of a minimum of $6,073 happened for the duration of our audit examination interval, which was the final three a long time of the Justice's 6-calendar year tenure. We these details also discovered which the Supervisor's monetary records were not entire instead of sufficiently monitored.
Funds controls above fundraising actions have to be enhanced making sure that amounts collected are thoroughly recorded and deposited. In the course of our audit period of time, Department officers held 26 fundraising occasions. Although two customers counted dollars gathered at fundraisers, they didn't record and certify the amounts gathered on funds reporting forms in advance of distributing dollars on the Treasurer.
District officers properly paid out and furnished Positive aspects to workforce in accordance with Board-authorised contracts. We employed a mix of manual and computer-assisted auditing methods to evaluation payroll documents for all employees compensated through the audit interval and recognize superior-danger transactions.
District officers must strengthen controls in excess of Backpack Program (System) receipts and disbursements and oversight of non-District group transportation companies. District officers deposited Software revenue, as gathered and turned about because of the volunteer, into District accounts but didn't make certain that the volunteer furnished ample documentation to guidance the quantity of funds collected. Consequently, about $1,three hundred in fundraising collections ended up unaccounted for and This system's fund did not reimburse the school lunch fund for no less than $four,640 put in on System expenses. On top of that, Even though the Board adopted a transportation and utilization of setting up policy, its intentions for fees for being billed for applying District assets weren't clearly outlined. One example is, one non-District group that regularly utilized the Districts' buses wasn't charged the typical price of $2.
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