NYS comptroller’s audit finds Village of Deposit didn’t ensure compliance with credit-card policy

DEPOSIT — New York State Comptroller Thomas P. DiNapoli in late February announced the results of six local government and school audits, including an audit of the Village of Deposit (located in Broome and Delaware counties), regarding its purchasing-policy compliance. The comptroller stated that the Village of Deposit board of trustees did not ensure compliance with the village’s credit-card policy. During the audit period from March 1, 2022 to Aug. 31, 2023, the comptroller’s office examined 93 credit-card purchases (18 claims) and found that the village board approved 83 credit-card purchases (17 claims) totaling $20,659 without the required supporting documents. “As a result, the Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse,” DiNapoli’s audit-report summary stated. The comptroller recommended that the Village of Deposit ensure that its deputy clerk complies with the village’s credit-card policy and that each claim has sufficient supporting documentation before authorizing payment. “Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action,” the report summary concluded. The village of Deposit is located in the town of Sanford in Broome County and the town of Deposit in Delaware County. The village is governed by an elected five-member board composed of the village mayor and four trustees. The board is responsible for the general management and oversight of village operations and finances and is required to audit credit-card claims before approving them for payment.