[HISTORY: Adopted by the Board of Trustees of the Village
of Great Neck Estates as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Code of Ethics — See Ch. 29.
[Adopted 4-8-2013]
To the extent practicable, the Village seeks to prevent and
reduce fraud, abuse, theft, and questionable accounting or auditing
problems that can adversely impact the finances of the Village.
In order to reduce the possibility of any such adverse impacts,
the Village adopts the following guidelines with regard to the receipt
of monies and payment of all claims:
A.
Daily
receipts.
(1)
Daily monies are recorded into the receipting software at the reception
desk. Receipts are numbered consecutively.
(2)
At the end of each day, a daily transaction report is printed by
the Secretary to the Board or the Village Administrator and checked
for accuracy with the checks/cash received.
(3)
The daily transaction report posts directly to the general ledger.
(4)
Deposits are made twice weekly, more often if necessary, by the Deputy
Treasurer or the Village Administrator.
(5)
The deposit spreadsheet is approved by the Village Administrator
and entered on the monthly cashflow spreadsheet.
B.
Payment
of claims.
(1)
The Secretary to the Board opens all mail and separates the invoices
for the Village Administrator.
(2)
The invoices are reviewed by the Village Administrator. The Deputy
Treasurer assigns a proper expenditure account number.
(3)
The claims are submitted to the appropriate department head for approval
and then to the department commissioner for approval.
(4)
The Deputy Treasurer prepares a pre-abstract of all approved claims
which is presented to the Village Administrator for review and modification
if necessary.
(5)
The pre-abstract is presented to the Board of Trustees for review
and approval at the Board meeting.
(6)
The Deputy Treasurer prints the approved abstract and payment checks.
The approved abstract posts directly to the general ledger.
(7)
A monthly financial report of the receipts and expenditures is processed
and printed by the Deputy Treasurer, reviewed by the Village Administrator
and presented to the Board of Trustees.
C.
Payroll.
(1)
The biweekly payroll is presented to the Deputy Treasurer by the
department heads, worksheets are prepared and the information is called
in to ADP.
(2)
The Deputy Treasurer reviews the completed ADP payroll and printed
checks for accuracy.
(3)
Payroll is reviewed by the Village Administrator and the Budget Director
and checks are signed.
D.
Checks.
Every check shall require two signatures. The only persons authorized
to sign Village checks shall be the members of the Board of Trustees
and the Village Administrator.
E.
Bank
reconciliations. Bank reconciliations are processed in the accounts
payable software by the Deputy Treasurer and reviewed and approved
by the Village Administrator.
[Adopted 4-8-2013]
In the event that anyone communicates to any employee of the
Village, directly or indirectly, an alleged fraud, abuse, or questionable
accounting or auditing problems, theft of Village property, or improper
solicitation or receipt of gratuities by or on behalf of Village employees,
in cash, goods, or services, the person receiving that communication
shall:
A.
Request,
but not require, the name of the communicant.
B.
Request as
much information as possible about the allegations and the basis for
the allegations.
C.
Immediately,
but in no event by the next business day, report the allegations to
the Village Administrator and the Mayor.
D.
In the event
that the Village Administrator and/or the Mayor are the targets of
the complaint, such report shall be given to the one who is not the
target of the complaint and to either the Deputy Mayor, the Police
Chief, or Counsel to the Village.
E.
Any person
receiving such a report shall immediately investigate or cause such
report to be investigated, including, if appropriate, reporting such
activity to the Chief of Police and the District Attorney's office
to assist in the investigation.
F.
The Village
shall publicize this policy to encourage valid reports to the Village.
