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NYS Comptroller

THOMAS P. DiNAPOLI

NEWS from the Office of the New York State Comptroller

Contact: Press Office 518-474-4015

Comptroller DiNapoli Releases Municipal Audits 


April 18, 2019

New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.

Village of Canastota – Board Oversight (Madison County)
The Board did not adequately oversee the Clerk-Treasurer’s work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial reports with the State Comptroller’s Office or the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a six-month period that were not supported by timecards.

Village of Canisteo – Clerk Treasurers’ Records and Reports (Steuben County)
The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and operations. The former and current Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board.

Cayuga County – Procurement and Claims Audit (2018M-274)
County officials did not seek competition for aggregate purchases from nine vendors totaling approximately $746,000 or from 14 professional service providers totaling $2.7 million. They also allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not audit 26 claims totaling $76,804 before payment and approved 25 claims totaling $50,439 that were not adequately supported.

Town of North Salem – Agricultural Exemptions (Westchester County)
The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. In addition, the assessor granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year exemption term had expired in 2013. The Assessor also did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated.

Town of Seneca Falls – Financial Management (Seneca County)
The board did not effectively manage and monitor the budgets for the general, water and sewer funds. As a result, total fund balance decreased significantly in the general fund between 2015 and 2017 by $2.89 million (68 percent). However, the decrease was due primarily to a significant one-time expenditure for the town hall capital project, along with unbudgeted engineering and legal fees. Unrestricted fund balance of $2.7 million at year-end or 55 percent of the 2018 appropriations, remains excessive.

Town of Warwick – Water and Sewer Fund Financial Condition (Orange County)
Four of the seven water districts experienced operating deficits during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer districts experienced operating deficits totaling $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund balance of $39,283 and a general fund advance with a balance of $45,662.


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