BLACK RIVER Jonathan D. Furgison of Furgison & Co. certified public accounting firm presented findings from the 2011-12 audit to the village Board of Trustees during its meeting Monday.
Mr. Furgison said his firm found only two notable transgressions following government auditing standards.
As in many small government bodies, there is not the segregation of duties that is advisable. With only the clerk and deputy clerk working in the village office, there is not enough manpower to have someone different do the various accounting functions, and it is not cost efficient to hire more people, Mr. Furgison said.
Trustee Randolph E. Lake noted that doing the annual external audit showed due diligence, and Village Clerk Kathie B. Montigelli said each member of the board reviews all financial transactions.
We found no fraud, error, waste or abuse, Mr. Furgison said. Overall it was a good audit.
During the audit process, Mr. Furgison also noted there was no coordination between the physical fuel inventory and the usage log within the Department of Public Works. Working with DPW Superintendent Steven L. Lillie, a system was put in place to rectify the situation in order to track use and check for missing fuel.
In other business, the board discussed possible replacements for Dr. William D. Wiley as village health officer. Mrs. Montigelli said she has asked for input from neighboring municipalities. Other names were suggested and the issue was tabled until proposed candidates were contacted.
Ms. Montigelli told the board that only two issues had been dealt with by the medical officer during the 27 years she has been with the village. The incidents involved pigeons roosting in eaves and sewage leakage from a restaurant.
Mayor Leland J. Carpenter noted that with the resignation of Michael Semrau, we need a body for the Planning Board.