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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

August 5, 2015, Contact: Press Office (518) 474-4015

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Niskayuna No. 2 Fire District, Northville Public Library, Town of North Norwich and the Town of Phelps.

“In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”

Niskayuna No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County)
The district did not award accurate LOSAP credits because officials did not grant the appropriate number of points to volunteers for participation in department responses nor accurately record volunteer activities.

Northville Public Library – Cash Disbursements (Fulton County)
The board did not audit and approve any cash disbursements made from the library’s checking account before payments were made. In addition, the director had sole access to the library savings and money market bank accounts and withdrew more than $37,000 from these accounts. The board did not audit or otherwise authorize these withdrawals and the director did not record them in the accounting records.

Town of North Norwich – Budgeting (Chenango County)
The adopted budgets for the highway fund were not structurally balanced, as they used non-recurring revenues to fund recurring expenditures. In the general fund, the board also used non-recurring mortgage tax revenues to fund recurring expenditures, as well as to fund non-recurring expenditures and to build fund balance.

Town of Phelps – Financial Management (Ontario County)
Officials have not developed adequate policies and procedures or financial plans to govern budgeting practices. The town has four reserve funds, but the purpose and funding levels of the reserves have not been established. Finally, the board has not formally established a multiyear financial plan.

 

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For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.

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