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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

November 24, 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 Town of Caroga, Town of German Flatts, Town of Jasper, Town of Mamakating, City of Oswego, Town of Owego, Town of Sidney, Town of South Bristol and Wyoming 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 Caroga – Supervisor’s Records and Reports (Fulton County)
The supervisor did not maintain complete, accurate and up-to-date accounting records and reports or provide adequate oversight of the bookkeeper. The supervisor did not file the required 2013 and 2014 annual financial reports with the Office of the State Comptroller in a timely manner.

Town of German Flatts – Fiscal Stress (Herkimer County)
The board did not adopt realistic and structurally balanced budgets, and did not adopt a policy to determine the amount of fund balance to be maintained. The town-wide general fund relied on revenue anticipation notes to fund operations.

Town of Jasper – Financial Management (Stueben County)
The town is currently experiencing severe fiscal stress. Cash on hand as of Dec. 31, 2014 was insufficient to meet the town’s ordinary operating demands. This cash flow crisis was caused by the sewer fund continually lacking sufficient revenues to finance operations. The board also did not maintain fund balance at reasonable levels because it continually used fund balance to finance operations.

Town of Mamakating – Records and Reports (Sullivan County)
The board and supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were identified in a previous audit. However, interfund advances reported in the town’s annual financial report erroneously totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide funds.

City of Oswego – Community Development (Oswego County)
The city’s community development department did not routinely obtain information showing the number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The city donated two real properties to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property to a private entity.

Town of Owego – Financial Management (Tioga County)
Town officials did not properly manage the town-wide and town-outside-village general fund balances. As a result, the town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. These amounts represent 140 and 107 percent of each of the funds’ ensuing years’ budgets.

Town of Sidney – Supervisor’s Disbursements (Delaware County)
The town supervisor does not review bank statements or canceled check images to verify that only those disbursements approved by the board are made. Also, the board did not perform annual audits of the supervisor’s records.

Town of South Bristol – Financial Management (Ontario County)
The board repeatedly adopted budgets that were not based on realistic revenue estimates and appropriated fund balance that was not used to fund operations. The town supervisor has not provided the board with monthly financial reports since March 2014.

Wyoming County – Selected Financial Activities (2015M-94)
The county did not demonstrate that it performed an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office space with a private developer. As a result, auditors estimate the county may pay $1.8 million more than necessary for the building. In addition, the board has not adopted comprehensive written policies and procedures to safeguard cash collected at departments even after the apparent theft of approximately $90,000 of funds from the county Department of Motor Vehicles that went undetected for over a year due to lax controls and oversight.

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For access to state and local government spending and 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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