Reviewing Vouchers
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Is the voucher for a valid and legal purpose?
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Is there adequate supporting documentation (e.g., invoice, purchase order, receiving slip)?
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Does the invoice sufficiently itemize the goods purchased or services rendered?
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Can you tell what is being paid for?
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Is there proof that the item was received?
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Is the voucher for the correct amount?
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Does it match the approved service contract and/or quote?
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Is the math on the invoice/voucher correct?
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Is sales tax omitted?
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Does the purchase follow procurement policy (VoRH Code § 50-3)?
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Does the amount of the purchase warrant the collection of multiple quotes?
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Are they attached to the voucher?
- If not, why? Is the reason for no quotes noted on the voucher?
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Is there enough money in the designated budget line to pay the voucher?
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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:
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public utility services (electric, gas, water, sewer and telephone services),
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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
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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
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Principal or interest payments on debt
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Payments made pursuant to a court order
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Amounts due upon lawful contracts for periods exceeding one year
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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