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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Town of Mentz – Board Oversight (2016M-403)


Released: March 17, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Board's oversight of financial operations for the period January 1, 2013 through September 6, 2016.

Background

The Town of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $876,000.

Key Findings

  • The Board has not adopted a comprehensive multiyear financial and capital plan or a fund balance policy.
  • The Board adopted budgets that overestimated expenditures for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260.
  • The Board did not perform annual audits of the books and records of Town officials or employees who received or disbursed money.

Key Recommendations

  • Develop and adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy.
  • Adopt budgets with realistic estimates for revenues and expenditures and that comply with, or properly override, the property tax cap.
  • Conduct annual audits of the records and reports of all Town officers and employees who receive or disburse money.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236