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The City annually operates a Neighborhood pool and skating rink for seasonal periods. Whilst skating rink deposits ended up designed timely in 2015 and 2016 and pool deposits had been manufactured well timed in 2015, pool deposits weren't built well timed in 2016. On top of that, selection data weren't ample because they didn't include things like the shape of payment (i.e. dollars or Verify). Due to this fact, we were unable to find out if deposits ended up produced intact. Also, we found complete deposits exceeded the quantities recorded as collected with the pool in 2015 and 2016. We also found that quantities included in person deposits for 2015 skating rink collections didn't concur Together with the associated collection records.

Village officers have established productive procedures that be certain promises are adequately documented and correctly supported, for authentic Village applications and presented and authorized by the Board before payment.

The Supervisor informed us that he has not preserved any accounting documents because 2013. Specially, he isn't going to maintain a normal ledger, typical journal, receipt and disbursement journals or earnings and appropriation ledgers. More, he won't reconcile the financial institution accounts mainly because there isn't any accounting data to check to your altered cash balances. In reality, the Supervisor had not opened most of the bank statements for 2016 and 2017. We uncovered 125 unopened bank statements in the initial envelopes within the Supervisor's two workplaces within the City Corridor. Although the Supervisor appointed a Deputy to act in his absence, the Deputy will not be involved in retaining any accounting records. Furthermore, the Supervisor hasn't requested the Board for authorization to rent a bookkeeper to assist with recordkeeping tasks. In addition, officers ended up spending expenditures without figuring out if ample resources were being out there in the different financial institution accounts.

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The Council and City officials didn't establish ample details technological innovation (IT) policies and strategies to address appropriate use, sanitization and disposal and breach notification. In addition, the City relied on an IT seller for IT services and complex aid, as necessary. Although the City incorporates a retainer products and services arrangement (arrangement) Along with the IT vendor, the arrangement would not sufficiently outline the roles and duties for every occasion or consist of the kind of companies offered.

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The Board has adopted a licensed signatures policy which authorizes the Treasurer to indicator all checks. The policy also authorizes the District Clerk to indication disbursement checks inside the Treasurer's absence. Nevertheless, the District Clerk doesn't have her possess signature flash generate and is not involved with the Examine signing why not try this out process. Further, the policy authorizes the use of a signature flash drive to imprint District checks While using the essential signatures and needs that both the Treasurer or maybe the Assistant College Enterprise Formal (ASBO) be present and Regulate the affixing of your Treasurer's signature when checks are operate.

City officials did not usually be sure that buys ended up at the ideal charges and disbursements were for good Town applications. Town officials procured goods and companies totaling $265,200 without soliciting Levels of competition, deciding on the bottom bidders or employing County or Ny Point out Business office of Typical Providers (OGS) pricing. In addition, Charge-advantage analyses weren't carried out with thought of other factors that impacted the getting decision.

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Many buys are made from the Main or two assistant chiefs and Bill acceptance is often the Chief's obligation. Even though the statements we reviewed have been for legitimate applications they did not normally include things like acceptance through the Formal who created the purchase or have satisfactory supporting documentation, like proof that officials received the required quantity of prices.

In 2005, the Town put in about $forty five,000 to set up h2o meters in order to additional competently and equitably cost customers for water. Nevertheless, the City hasn't utilised the meters for a basis for charging customers. In its place, a water servicing operator reads accessible meters two times per annum to watch meter trustworthiness and supply usage information. More exclusively, Town officers informed us that some meters have not labored due to the fact their initial installation, some are tricky to accessibility, as well as batteries are approaching the top in their useful look at more info lives. As outlined by facts supplied by the Town, approximately 80 p.c of your meters provide reputable readings. Officers are actually Doing work to solution the meter condition for the earlier 12 decades. On account of these ineffective meters, Town officials Monthly bill consumers water rents according to a flat-fee program that assigns charging models based upon the volume of homes or firms currently being served as opposed to metered usage.

The Village compensated about $three million for extra time wages, with $2.2 million or 72 % paid out towards the law enforcement Office. As the police Section's administration monitored additional time, we ended up able to determine that about fifty p.c from the police department's extra time was resulting from team shortages. Depending on the additional time several hours that resulted from your shortages and the price of a brand new officer, we estimate that the Office could employ the service of 5 new officers devoid of increasing General expenses.

Commonly, foreign hearth insurance plan (FFI) tax income could be spent for almost any objective which the membership of the hearth department or organization determine to get for the benefit of the fireplace Section or firm, supplied the expenditure will not be illegal or contrary to public coverage. We examined all sixty one FFI expenses page totaling $34,822 throughout our audit period for suitable assistance, approvals and propriety and did not detect any fears.

Based on the outcome of our evaluate, we uncovered that the numerous earnings and expenditure projections during the proposed budget are sensible.

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