continued In the management oversight section, the Comptroller’s Office made two recommendations:
- The supervisor should segregate the bookkeeper’s incompatible financial duties or provide adequate oversight of the bookkeeper’s work.
- The Board should conduct, or contract for, an annual audit of the records and reports of all officers and employees who received or disbursed money during the previous fiscal year.
In the online banking section, the Comptroller’s Office made three recommendations:
- The Board should adopt and communicate an online banking policy that outlines approved online banking activities and assigns responsibility for ensuring that the transactions are safely conducted and monitored.
- The Board should ensure that the online banking agreement with its bank identifies who is authorized to initiate and approve online transfers and establishes security procedures for authenticating online transfers.
- The supervisor should authorize and approve all online transfers performed by the bookkeeper.
In a letter from Johnsburg Town Supervisor Ron Vanselow to the Comptroller’s Office, dated April 9, 2013, the supervisor listed ways he and the Town Board are addressing the findings of the audit:
“Regarding the Management Oversight portion of your report, the Town Supervisors office has already instituted some controls as far as the town’s bookkeeper’s duties, and the town board is now conducting physical examinations of all town records for all town offices that receive or disburse monies. These policies will be formalized by resolutions of the town board in the near future.
“Regarding the Online Banking portion of your report, the first two recommendations are being addressed through dialogue with our banking institution and will also be formalized by board resolution in the near future. The third recommendation has already been addressed as the Town Supervisor is now authorizing and approving all online transfers done by the bookkeeper.”
To see the audit, visit the Comptroller’s Office website at http://www.osc.state.ny.us/localgov/audits/towns/2013/johnsburg.htm.