DiNapoli audits Olean internal controls

OLEAN, N.Y. (WIVB) - The New York State Comptroller’s Office is making recommendations to the Town of Olean, after completing an audit of internal controls dealing with payroll, cash disbursements and sewer districts billing and receipts.

Comptroller Thomas DiNapoli’s office says the town board did not have  a procedure in place to ensure wages and salaries were paid as intended. As a result, the comptroller’s office says the former supervisor was able to make payroll payments to the town clerk, his sister, and a highway department employee, his son, without approval by the board. The payments totaled more than $17,000.

The comptroller’s office says the board didn’t adopt policies for the cash disbursement process and didn’t establish an adequate system of internal controls for the town’s sewer districts.

The comptroller’s office is recommending the town adopt policies to review payroll records during its annual audit, policies for the cash disbursement process and policies for the proper billing and collecting of sewer district usage.