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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

August 30, 2018, 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 the Franklin Square Public Library, Village of Hobart, Town of Lancaster, Town of Manchester, Village of Margaretville, Village of Rushville and the Village of Scottsville.

"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."

Franklin Square Public Library – Claims Audit (Nassau County)
The board does not audit library claims prior to payment. Instead, the board designates two members to audit claims prior to the monthly meeting of the board. As a result, all available board members do not audit and approve individual claims to ensure they are for legitimate expenditures.

Village of Hobart – Board Oversight (Delaware County)
The board did not adequately segregate the clerk-treasurer's duties or implement compensating controls. Also, a village trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. She received a direct or indirect monetary benefit as a result of 59 contracts totaling $2,398 between the store and the village during the audit period.

Town of Lancaster – Information Technology (Erie County)
Officials have not designed or implemented procedures to monitor compliance with the town's IT policy or determine the amount of employees' personal use. The town did not maintain an inventory of IT assets. Employees were not provided with IT security awareness training and town officials have not developed a written disaster recovery plan.

Town of Manchester – Board Oversight and Information Technology (Ontario County)
The board's continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide general fund. The board also did not adequately manage the finances for a capital project to upgrade its transfer station. In addition, the board did not adopt IT policies and procedures for breach notification, access rights, disaster recovery and backups, and has not provided security awareness training to employees.

Village of Margaretville – Fiscal Management (Delaware County)
Village officials have not adopted realistic budgets and the available fund balance has increased by 35 percent ($321,000) from the beginning of the 2014-15 fiscal year through May 31, 2017. The board has not developed any long-term multiyear financial and capital plans or established a fund balance policy.

Village of Rushville – Board Oversight and Information Technology (Yates County)
The board did not adequately oversee financial affairs and safeguard village resources. Key financial duties were not sufficiently segregated. Also, the board did not adopt an acceptable computer-use policy and provide security awareness training to staff.

Village of Scottsville – Financial Management (Monroe County)
The board did not adopt written policies and procedures for critical financial operations including budgeting, reserves, payroll processing, IT and claims auditing. Also, the board has not reviewed or updated its online banking, general fund balance and cash receipts policies.

Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested 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