"Please refer to page 3 of the OSC Audit report," she stated, then quoting the report:
"The Town Board consists of the The Supervisor, and four council members. The Board is responsible for the general oversight of the Town's operations and finances. The Supervisor, as Chief Financial Officer, is responsible for the receipt, disbursement, and custody of Town moneys, maintaining accounting records, and providing financial reports to the Board.
"The Board and Supervisor have not provided adequate oversight of the Town's financial operations to ensure that Town assets were adequately safeguarded. The lack of management and oversight has contributed to the Town having incomplete and inaccurate accounting records and inadequate internal controls over cash receipts." Boisen then quoted page 12:
"The Town lacked comprehensive written policies and procedures to provide adequate guidance and internal controls," followed by, "In response to your question regarding transfer site ticket responsibilities ... it is what it is,' later saying over the phone, "The bottom line is that it is the town board's responsibility to have policies and procedures in place."
Jackson kept to his belief that if the Comptroller's Office would have included him in the audit, they would have found what they needed.
"If they would have asked the person who created the records, they would have gotten them," Jackson said. "The fact that (current supervisor) Sharon (Boisen) did not know how to access them, well, I'm sorry about that."
"Financial records should be available to state auditors who use them as the basis for audits," Comptroller's Office spokesperson Kate Gurnett said in an e-mailed statement. "Also, the bookkeeper was there under the prior supervisor."
In a phone call, Gurnett added that, "the books should be the books, regardless of whoever is the supervisor when the audit is done."
Boisen said that she did not know what files would not have been accessible to the comptroller, although she did say that some items that were requested from the clerk to the supervisor and not provided have since been tracked down.