Purpose of Audit
The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017.
The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million.
- Board members and certain department heads told us that they were unaware of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made.
- The Board did not adopt a policy regarding the use of Village credit cards.
- Distribute the procurement policy to all department heads and applicable staff to ensure they are aware of its requirements.
- Adopt a credit card policy to establish controls and guidelines over the use of credit cards.
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