[HISTORY: Adopted by the Board of Trustees of the Village of Great Neck Estates as indicated in article histories. Amendments noted where applicable.]
Code of Ethics — See Ch. 29.
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:
Daily monies are recorded into the receipting software at the reception desk. Receipts are numbered consecutively.
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.
The daily transaction report posts directly to the general ledger.
Deposits are made twice weekly, more often if necessary, by the Deputy Treasurer or the Village Administrator.
The deposit spreadsheet is approved by the Village Administrator and entered on the monthly cashflow spreadsheet.
Payment of claims.
The Secretary to the Board opens all mail and separates the invoices for the Village Administrator.
The invoices are reviewed by the Village Administrator. The Deputy Treasurer assigns a proper expenditure account number.
The claims are submitted to the appropriate department head for approval and then to the department commissioner for approval.
The Deputy Treasurer prepares a pre-abstract of all approved claims which is presented to the Village Administrator for review and modification if necessary.
The pre-abstract is presented to the Board of Trustees for review and approval at the Board meeting.
The Deputy Treasurer prints the approved abstract and payment checks. The approved abstract posts directly to the general ledger.
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.
The biweekly payroll is presented to the Deputy Treasurer by the department heads, worksheets are prepared and the information is called in to ADP.
The Deputy Treasurer reviews the completed ADP payroll and printed checks for accuracy.
Payroll is reviewed by the Village Administrator and the Budget Director and checks are signed.
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.
Bank reconciliations. Bank reconciliations are processed in the accounts payable software by the Deputy Treasurer and reviewed and approved by the Village Administrator.
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:
Request, but not require, the name of the communicant.
Request as much information as possible about the allegations and the basis for the allegations.
Immediately, but in no event by the next business day, report the allegations to the Village Administrator and the Mayor.
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.
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.
The Village shall publicize this policy to encourage valid reports to the Village.