State comptroller Thomas DeNapoli’s audit report of a downstate community
Village of Bemus Point – Clerk-Treasurer (Chautauqua County)
The clerk-treasurer did not properly deposit, record, report and disburse village funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery, and official misconduct. In December 2021, she pleaded guilty to petit larceny and paid restitution to the village. The board did not monitor the clerk-treasurer’s work, implement compensating controls, or audit the records as required. Specifically, the clerk-treasurer did not properly deposit, record or report taxes collected, issue duplicate receipts or maintain other adequate supporting documentation. The clerk-treasurer also did not file payroll tax reports or remit payments totaling $40,837 and, as a result, the village was assessed penalties and interest of $18,100.
Posted: August 1st, 2022 under Law Enforcement News, State Government News.