Press Releases
CONTACT:
Press Office
(518) 474-4015

 FOR RELEASE:

Immediately
November 20, 2012

 

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audits of the Town of Canton, Village of Canton, Town of Deerpark, Town of East Greenbush, Town of Richmond, City of Troy, Town of Wayland and the Wyoming County Soil and Water Conservation District.

“My office's audits of local governments improve their financial management practices," DiNapoli said. "These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver."

Town of Canton – Justice Court (St. Lawrence County)
Auditors found significant weaknesses in the town justice court’s internal controls and a lack of oversight of the court’s operations by the justices and the town board. The town clerks performed all of the key aspects of the court’s cash accounting functions with limited oversight and the justices did not ensure that clerk duties were adequately segregated. The town has limited assurance that all moneys collected were properly recorded and accounted for and the risk is increased that justice court funds could be misappropriated without detection or correction.

Village of Canton – Justice Court (St. Lawrence County)
Auditors found significant weaknesses in the village justice court’s internal controls and a lack of oversight of the court’s operations by the justices and the village board. The village clerks performed all of the key aspects of the court’s cash accounting functions with limited oversight and the justices did not ensure that clerk duties were adequately segregated. Also, the village mayor and village clerk-treasurer conducted the annual audit of the court’s records and noted that bank reconciliations were not being performed.

Town of Deerpark – Budget Review (Orange County)
Revenue and expenditure projections in the proposed budget are reasonable. The town’s preliminary budget complies with the property tax levy limit.

Town of East Greenbush – Financial Management and Online Banking (Rensselaer County)
The town has experienced significant signs of fiscal stress and deteriorating financial condition. Auditors found the town’s accounting records were not accurate and, therefore, did not provide town officials with the information necessary to evaluate the financial position of the general and highway funds. As of Dec. 31, 2011, the town’s general and highway funds had deficits of $1,307,056 and $783,913.

Town of Richmond – Water Accountability (Ontario County)
The town does not have procedures to reconcile the total amount of water purchased to the amount of water billed. Town officials did not maintain records of gallons unbilled but used for valid municipal purposes. As a result, the town’s unaccounted-for water was substantially more than the EPA industry standard.

City of Troy – Budget Review (Rensselaer County)
The city’s 2013 proposed budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. The proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated costs and it provides only minimal funding for capital improvements.

Town of Wayland – Fiscal Oversight (Steuben County)
Auditors found town officials did not properly budget or account for revenues in the town-wide and town-outside-village funds. As a result, the fund balance of the town’s general fund significantly decreased while the combined fund balance of the general town-outside-village and highway town-outside-village funds became excessive. Also, the town board did not perform an annual audit of town records and reports, as required by law.

Wyoming County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2012M-153)
The water district established adequate internal controls over cash receipts and disbursements and that these controls were working effectively. The district board provides oversight of the treasurer’s functions by auditing claims and by reviewing submitted monthly and annual reports.


Albany Phone: (518) 474-4015 Fax: (518) 473-8940
NYC Phone: (212) 383-1388 Fax: (212) 681-7677
Internet: www.osc.state.ny.us
E-Mail: press@osc.state.ny.us
Follow us on Twitter: @NYSComptroller
Like us on Facebook: www.facebook.com/nyscomptroller