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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

September 13, 2017, Contact: Press Office (518) 474-4015

State Comptroller DiNapoli Releases Municipal Audits


New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Barrington, Village of Homer, Plattekill Library, Town of Scriba and the Terryville Fire District.

"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 Barrington – Financial Management (Yates County)
The board did not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not under written contract and did not have proper oversight. The accounting firm also kept these records off site, making the information unavailable for public inspection during reasonable times as required by law.

Village of Homer – Purchasing and Credit Cards (Cortland County)
The board-adopted procurement policy meets all legal requirements and includes a provision that requires a purchase order be approved prior to making all purchases in excess of $800 that are not subject to bidding requirements. However, the board did not adopt a policy regarding the use of credit cards. In addition, purchase order requirements were not being enforced and credit card payments were made without adequate documentation.

Plattekill Library – Budgeting Practices (Ulster County)
The board has consistently underestimated revenues and overestimated expenditures in its budgets over the past four years, which contributed to an accumulated surplus fund balance of approximately $360,000.

Town of Scriba – Board Oversight (Oswego County)
Town officials did not seek competition for purchases from 23 vendors totaling $455,638. A board member has a prohibited interest in contracts totaling approximately $2,540. In addition, several properties were not charged for water system debt according to the local law.

Terryville Fire District – Treasurer’s Duties (Suffolk County)
Treasurer duties were not adequately segregated for the district. The board performs a proper claims audit and reviews the monthly bank reconciliations, cash summary and budget status reports provided by the treasurer, but does not review the bi-weekly payroll until after payroll checks are distributed.

For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York. The easy-to-use website was created to promote transparency in government and provide taxpayers with better access to financial data.


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