By Brian Sweeney
The Town of Bovina needs to exercise tighter internal controls over its bookkeeping practices, a state audit has determined.
The audit, released last week by the NYS Comptroller’s Office, listed four recommendations for the township to improve bookkeeping methods.
The findings included:
• The board should adopt written policies and procedures that include segregating incompatible functions over the cash receipts and disbursements, where possible, or implement compensating controls where segregating incompatible functions is not possible.