Southtowns Record

Town of Hamburg - Finance Office (2023M-109)

Government
Town of Hamburg
Posted by publisher
Dec 8, 2023
Kind
State audit
Topics
Audits and oversight

Publisher's summary

The Town Board (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. The former Director of Finance (former Director) was arrested in September 2022 for charges relating to her use of the Town's credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials did not ensure Finance Office payroll was accurate and supported.

Original document

Text · page 2 of 16

Contents

Report Highlights .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

Credit Card Purchases.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

  What Are Supported and Proper Credit Card Purchases?. . . . . . . 2

  Credit Card Purchases Were Not Always Supported or for Proper
  Town Expenditures.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

  What Do We Recommend? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5

Payroll. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

  What Is Accurate and Supported Payroll?.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6

  The Town Made Improper, Questionable and Unsupported
  Payroll Payments .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7

  What Do We Recommend? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9

Appendix A – Response From Town Officials .  .  .  .  .  .  .  .  .  .  .  .  .  10

Appendix B – Audit Methodology and Standards .  .  .  .  .  .  .  .  .  .  .  11

Appendix C – Resources and Services.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  13