Town of Junius Ė Supervisorís Records and Reports (2017M-168)

Purpose of Audit
  • The purpose of our audit was to assess the Supervisorís maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017.

Background
  • The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million.

Key Findings
  • The financial records and reports are incomplete and not up-to-date.
    The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations.
    The Supervisor did not file required reports with agencies including OSC and the IRS.

    On multiple occasions, the Supervisor stated that he was unaware
    of reporting requirements or that he believed the secretary had
    taken care of the reports as required. The Supervisor also blamed
    the IRS non-filings and the non-remittance of court ordered child
    support payments on postal irregularities. Contrary to his claims, an
    unremitted check for child support withholdings from the June 19,
    2017 payroll was discovered in his office on July 10, 2017 by the new
    secretary. In addition, neither the Supervisor, nor Secretary attended training on records or reporting requirements, which the Supervisor
    stated is typically too costly and/or held at locations which do not
    allow for Town offi cialís convenient participation.4
    The Supervisorís failure to provide effective oversight of his offi ce and
    lack of complete and effective fi nancial reports hindered the Boardís
    ability to make informed decisions, oversee fi nancial activities and
    monitor the Townís budget. In addition, by failing to remit reports as
    required, the Town risks incurring additional penalties and fees for
    late payments as well as causing unwarranted angst for employees.
    Furthermore, there is an increased risk that errors and irregularities
    could occur and remain undetected and uncorrected.

  • Key Recommendations
      Maintain accurate, complete and up-to-date accounting records.
      Provide the Board with monthly reports that include an accounting of all cash receipts and disbursements, cash balances and budget-to-actual results for each fund.
      Submit accurate and timely financial reports to OSC and other appropriate reporting agencies.


  • Released: September 22, 2017
    Local Government and School Accountability Contact Information:
    Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
    Address: Office of the State Comptroller, Division of Local Government and School Accountability
    110 State Street, 12th Floor; Albany, NY 12236