New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of East Fishkill, Village of Galway, Huntington Manor Fire District, Massapequa Water District, Otsego County and Sullivan County.
“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.”
Town of East Fishkill – Recreation Department Cash Receipts (Dutchess County)
Cash collection duties in the town recreation department were not properly segregated. One employee had almost complete control of the cash receipt function, without adequate oversight. In addition, receipts were not issued for all collections. Collections recorded in the records did not agree with the amounts deposited in the bank and deposit slips did not include sufficient detail to verify that all moneys collected were deposited.
Village of Galway – Claims Processing (Saratoga County)
Internal controls over claims processing were adequate to ensure claims were for appropriate purposes and were properly audited and approved. The clerk-treasurer assembled claim packages, prepared abstracts and presented claims and abstracts to the board for audit and approval. Additionally, the board members audited each claim and documented their audit and approval by signing the claims.
Huntington Manor Fire District – Cash Disbursements (Suffolk County)
The fire district’s procedures over cash disbursements have not been appropriately designed to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing payment. District officials do not have adequate assurance that all cash disbursements are for valid district expenditures.
Massapequa Water District – Life Insurance Policies (Nassau County)
The district currently holds seven individual life insurance policies with face values totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole life insurance policies for its employees and administrators. Also, because these policies have a cash surrender feature, this may constitute an unauthorized investment of district funds.
Otsego County – Accountability Over Trust and Agency Funds (2014M-41)
The treasurer could not determine the source or purpose of moneys held in several trust and agency funds totaling more than $75,000 as of Oct.31, 2013. The county’s failure to identify and disburse these funds in a timely manner has resulted in its inability to use these moneys, which could otherwise help fund current or future operations.
Sullivan County – Tourism Promotion Services (2014M-61)
The county’s contract for promoting tourism did not include clear goals, guidelines and benchmarks reflecting the county’s expectations for the use of the money. In addition, the county’s enforcement of occupancy taxes due could be improved as it does not have formal procedures to ensure exemptions claimed by establishments are proper.