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September 26, 2013

 

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Keeseville, Wantagh Fire District and the Town of Wheatfield.

“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."

Village of Keeseville – Financial Condition (Essex County)
The recorded total fund balance for the general, sewer, and water funds at the end of the last three fiscal years were either overstated or understated due to various accounting errors. As a result, the village clerk-treasurer and the village board were not aware of the village’s overall financial condition. In addition, the board did not adopt realistic budgets and did not properly monitor financial operations, which contributed to the village being in fiscal stress at the end of the 2011-12 fiscal year.

Wantagh Fire District – Payroll (Nassau County)
Internal controls over payroll ensure that district employees were paid only approved salaries and wages. However, although the board adopted a leave accrual policy, district officials did not enforce the policy’s maximum accumulated leave limits. Four of the six employees’ leave balances we reviewed exceeded the policy’s maximum allowed limits. As a result, there is an increased risk that district employees could receive, use, or get paid for more leave than the amounts allowed in the district’s policy.

Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (Niagara County)
The recreation director did not remit all cash collected at the concession stand to the town supervisor. Additionally, auditors found that disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the town board, or recorded in the financial system. In addition, town officials have not implemented policies and procedures over the IT system, including a computer-use policy and adequate controls over computer inventory.



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For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/. 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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