August 11, 2023
From State Comptroller Tom Dinapoli:
Village of Canaseraga – Claims Audit (Allegany County)
Although the 300 claims auditors reviewed were for appropriate village purposes, certain claims were not adequately supported or properly audited and approved before payment. Of the 300 claims reviewed totaling approximately $758,000, 205 (68%) claims totaling approximately $656,000 had one or more exceptions and should not have been approved for payment. Auditors found that: claims totaling approximately $588,000 were paid without evidence of being audited or reviewed by the board, claims totaling approximately $114,000 were paid prior to scheduled monthly board meetings and were not audited prior to payment, claims totaling approximately $24,000 did not have departmental approval, and 20 claims totaling approximately $4,400 were not mathematically accurate when paid. In addition, board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were.
Canaseraga Village Mayor Satterfield’s Response:
In response to the Report of Examination for the Village of Canaseraga Audit, the Board of Trustees reviewed each part of the report and we acknowledge and understand it is our duty to correct each item to the best of our ability.
In the report, it was noted that a majority of claims were incorrect due to missing signatures or initials on them. We, as a board, were notified of this issue during the audit and quickly moved towards correcting it. Board Members review each packet and sign/initial in the appropriate
spots. Also, we noted that there were a decent amount of claims that were not audited prior to payment and that is due to a misunderstanding we had as members. Many of us did not know this was inappropriate due to our short time in office.
The report showed claims lacking department head approval along with claims lacking certain documentation for purchase. We attribute that to the lax nature of our Volunteer Department heads. This was something that many of us were unaware of being an issue. However, the clerk and the new mayor have been trying to encourage proper documentation when purchases are being presented to the clerk for payment by this department.
We were happy to see that everything could be verified that was looked at during the audit.
Board members had a positive outlook on the report and appreciated the shared information for training online for the responsibilities they hold in their positions. We also found that many of the items that were talked about in the report had started to be addressed already. Overall, the board agrees that the audit was handled well and resulted in positive results for the future of our finances and understanding of the responsibilities we each have as elected officials.