Reviewing Vouchers

Reviewing Vouchers

• Is the voucher for a valid and legal purpose?

• Is there adequate supporting documentation (e.g., invoice, purchase order, receiving slip)?

  • Does the invoice sufficiently itemize the goods purchased or services rendered?

  • Can you tell what is being paid for?

  • Is there proof that the item was received?

• Is the voucher for the correct amount?

  • Does it match the approved service contract and/or quote?

  • Is the math on the invoice/voucher correct?

  • Is sales tax omitted?

• Does the purchase follow procurement policy (VoRH Code § 50-3)?

  • Does the amount of the purchase warrant the collection of multiple quotes?

    • Are they attached to the voucher?

      • If not, why? Is the reason for no quotes noted on the voucher?

• Is there enough money in the designated budget line to pay the voucher?

• Use your common sense/judgement, ‘ see something, say something ’ .

Payments Allowed in Advance of Audit

As per Village resolution, may pay in advance of audit:

• public utility services (electric, gas, water, sewer and telephone services),

• postage, freight and express charges

However, these claims should be audited as soon as possible after payment and included on the next abstract as prepaid amounts.

- Payments Not Requiring Pre Audit

• Fixed salaries of officers or employees regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized period, including any payroll withholdings

• Principal or interest payments on debt

• Payments made pursuant to a court order

• Amounts due upon lawful contracts for periods exceeding one year

• Retirement contributions by a participating employer in the New York State and Local Retirement System as billed by OSC.

Resource: Local Government Management Guide: Improving the Effectiveness of Your Claims Auditing Process (Office of the NYS Comptroller)

Last Updated: 12/3/2025