BRUSHTON – The little village of Brushton has been criticized in a state audit for inadequate controls over the village’s money and has taken steps to correct the problems.

The objective of the audit was to review the village’s internal controls over financial operations, and to answer the question, "Did the board of trustees adequately oversee the village’s financial operations?”

The audit, run by the state Comptroller’s Office and covering the period June 1, 2013 to June 30, 2014, said village authorities failed to follow practices aimed at producing a clear picture of the village’s standing.

“The Clerk-Treasurer did not provide the Board with adequate monthly financial reports that would enable it to effectively monitor the village’s financial activity nor did the Board request any additional information, such as budget status reports,” the audit summary said. “In addition, the board did not receive bank reconciliations because the Clerk-Treasurer did not prepare them for any of the village’s three bank accounts.” Without those reports and reconciliation statements, the audit said, “the Board had no way to verify that the reported cash balances were accurate.”

And without the verifications, there was a cash balance error of plus-$967 that was carried over several months.

The audit also said the board erred in not requiring those monthly financial reports; annual financial reports were not filed on time; claims against the village were not audited and approved before payment, but no substantial discrepancies were found by auditors.

The auditors gave the village a copy of their report and a list of recommended actions, and the village has responded saying the records were being updated and the other recommendations had been put into effect.

The village’s 2014-15 fiscal year budget appropriations are $54,900, funded primarily with real property taxes and state aid.

The Village provides general government support to its residents and contracts with the Town of Moira for street maintenance and recreation activities and with the Brushton Volunteer Fire Department for fire protection services.