The audit found that between July 1, 2012 and August 3, 2016, the Village Clerk did not deposit $20,000 in real property taxes, water, sewer, and general fund receipts.
According to the report, the Chautauqua County District Attorney’s Office is pursuing an investigation of criminal charges. The Village also is making an inquiry into the missing water and sewer fund deposits. The report further states that bringing charges against the clerk/treasurer involved has been difficult due delays caused by the COVID pandemic in addition to the out-of-state residency of the former clerk/treasurer.
The Comptroller’s Office recommended that the village take appropriate action to recover the missing funds, develop written policies and establish procedures over the cash receipt collection process; and provide adequate oversight and annually audit the Treasurer’s reports and records.