By Bill Sherman
VOORHEESVILLE — In a report released this week, State Comptroller Alan Hevesi was highly critical of Voorheesville bookkeeping procedures, stating the village had "significant weaknesses in payroll-related internal controls that caused errors to occur and remain undetected."

Mayor Jack Stevens, who requested the audit by the comptroller’s office, said village staff and elected officials have worked with Hevesi’s office throughout the summer and have implemented all of the recommendations listed in the audit report.
Stevens said of the audit, "I requested the comptroller’s office to come in because I wanted to make sure everything was right." The audit identified three significant problems — with employee deductions, with the village’s payroll checking account, and with hiring of seasonal employees.

Stevens also described a change in a key village staff position has taken place that would help move the village forward with the bookkeeping. Gary Washburn, village clerk/treasurer since July of 2004, resigned effective Sept. 23. The former deputy clerk/ treasurer, Linda Pasquali, has assumed Washburn’s position.

Stevens would not elaborate on the specifics of Washburn’s departure, only to say it was a mutual decision.

The comptroller’s audit found that the clerk/treasurer had provided incorrect health and dental deduction amounts to the private company that administered the village’s payroll. This error resulted in the village paying about $950 more for employee health coverage than it should have.

Stevens said the village trustees approved $50,000 for a new computer system that was installed this summer. The system provides the necessary checks and balances to ensure accurate records are kept, Stevens added. The village now performs its own payroll services, a process the village paid for in the past.
"The new computer system will save taxpayers money in the long run because we can do the [payroll] work in-house," Stevens said.
While many people balance their checking accounts monthly, the clerk/treasurer apparently had not balanced the village’s payroll checking account since February of 2004. "As a result, the Clerk-Treasurer did not know the true balance in the account," the audit concluded. In addition, there were nine outstanding checks and an "unexplained difference of $732.82" in the account.
The comptroller’s audit stated, "Because record-keeping was so poor, it was impossible to determine the nature of this discrepancy."
Stevens said the village has also received help from village resident George Person, a former State Comptroller’s employee. Stevens said Person’s expertise in municipal finances coupled with Pasquali’s "intelligence and willingness to learn will make sure everything is right and correct."
Steven’s continued, "George is very generous with his time. He is very excited about Linda." Lately, Pasquali has been busy attending education sessions on municipal finances sponsored by the New York Conference of Mayors. Stevens said the new clerk/treasurer will be attending future classes sponsored by NYCOM and by the State Comptroller’s Office.

The comptroller’s audit also faulted the village for not having a formal, written policy for hiring seasonal employees. According to Stevens, the village typically hires between 40 and 50 employees to staff the summer youth program.

Deputy Mayor Bill Hotaling was charged with establishing the formal policy. Hotaling’s policy was completed this summer after two months of dedicated work, Stevens said.

Overall Stevens said he is pleased with the changes the village has made. Stevens said most of the recommended changes were incorporated months ago. Recently, the comptroller’s office met with village officials. Stevens said the comptroller’s staff was surprised to see the village implemented the changes so quickly.
"The comptroller’s office was fine with all the changes we made," Stevens added.
Stevens said he can now rest easier at night with Pasquali in the clerk/treasurer position. "I’m real confident now, especially with Linda at the helm. She is very intelligent and not afraid to dig into things," said Stevens.

Pasquali and Washburn had both been appointed to their newly-created positions in the summer of 2004. The senior post paid $38,000 annually and the deputy post paid $32,000.

The village used to have a clerk and a treasurer. The new posts were created, the mayor said at the time, so the pair could cross-train and serve both functions — as clerk and as treasurer.

Pasquali, who has lived in Voorheesville since 1987, is a Le Moyne College graduate. The mother of two children, she has been heavily involved in community affairs, especially in the school.
Mayor Stevens concluded this week, "The board has breathed a sigh of relief" to have Linda Pasquali as clerk/treasurer.