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| | Village of Little Valley |
 | | The chief fiscal officer of the Village of Little Valley (Village) is the Clerk-Treasurer, who is appointed by the Mayor, subject to the approval by the Board of Trustees (Board). |
 | | It is, and has been, her responsibility to, among other things: have custody of all moneys belonging to the Village, maintain the Village’s accounting records, file required financial reports, prepare and present claims for payment, prepare payrolls, sign checks, and keep a record of the proceedings of the Board of Trustees. |
 | | During an audit of the Village, we noted numerous deficiencies in the internal control structure governing the use of Village assets. |
| www.osc.state.ny.us /localgov/audits/2005/villages/littlevalley.htm (603 words) |
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