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December 16, 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 Covert, Town of Horseheads, Town of Niagara, Orange County Soil and Water Conservation District and Yates 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 Covert – Financial Management and Justice Court (Seneca County)
The board needs to adopt long-term financial plans to effectively manage the town’s finances. The board has adopted budgets that have relied heavily on appropriated fund balance that cannot be maintained in the future. In addition, town officials are unable ensure that all the court justice’s moneys received were deposited and recorded completely and accurately.

Town of Horseheads – Financial Management (Chemung County)
The board has not developed multiyear financial plans to address the use of fund balance to finance operations, the continued reduction of sales tax revenues, establishing reserve funds, or purchasing and financing future capital assets.

Town of Niagara – Justice Court (Niagara County)
Town justices did not ensure that all fines and fees were properly collected. Court reports indicate that unpaid fines and fees may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending.

Orange County Soil and Water Conservation District – Financial Operations (2015M-238)
The board did not ensure that certain contract agreements were approved in a timely manner. In addition, board meeting minutes were not transparent, as motions were not always clearly stated or titled.

Yates County – County Clerk Cash Receipts (2015M-223)
The clerk maintains accurate accounting records and deposits moneys intact and in a timely manner. However, the clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately segregated.

Albany Phone: (518) 474-4015 Fax: (518) 473-8940
NYC Phone: (212) 383-1388 Fax: (212) 681-7677
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