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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

July 17, 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 Town of Lockport, Town of Ontario, Town of Preston and Town of Thompson.

"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 Lockport – Justice Court (Niagara County)
The justices did not accurately collect, record, disburse, reconcile and report court money in a timely manner. Because the justices did not provide adequate oversight, court records were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000.

Town of Ontario – Information Technology, Financial Management and Procurement (Wayne County)
The board has not adopted IT policies to sufficiently protect its assets and did not ensure the adopted computer-use and inventory policies were enforced or monitored. Town officials also did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts.

Town of Preston – Financial Management (Chenango County)
The board did not adopt a fund balance and reserve policy to establish the levels of fund balance to be maintained and the reserves to be funded and used. In addition, the board did not create comprehensive multiyear financial and capital plans that set long-term objectives and goals. Without formal long-term capital plans and reserves in place, the board increases the risk that money will not be available when expenditures become necessary or that more taxes than necessary will be levied when adequate financial resources are already available.

Town of Thompson – Board Oversight (Sullivan County)
Auditors found multiple accounting errors and routine tasks that were not completed in a timely manner or accurately. The board did not adequately segregate the comptroller's duties and ensure that proper controls were in place over cash receipts and disbursements. In addition, some employees tracked their own leave accruals and usages and inappropriately carried over a combined 183 hours of leave time, with a value of $4,321, they were not entitled to accrue.

Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 145,000 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