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May 20, 2013

DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Apalachin Fire District, Town of Hanover and the Village of Sylvan Beach.

“My office's audits of local governments improve their financial management practices," DiNapoli said. "These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver."

Apalachin Fire District – Internal Controls Over Financial Operations (Tioga County)
The fire district has adequate financial policies and procedures. The board has adopted purchasing, investment, and code of ethics policies. The board has also ensured that procedures concerning financial recording and reporting were developed. In addition, the board contracts with an independent auditor to perform an annual audit of the district treasurer’s records.

Town of Hanover – Town Supervisor and Town Clerk Operations (Chautauqua County)
The deputy town clerk and a town account clerk performed virtually all of the town supervisor’s financial duties without proper oversight. The supervisor did not submit adequate financial reports to the town board and the board did not perform an annual audit of the supervisor’s records and reports. As a result, the board was not aware that the supervisor’s account clerk used inappropriate accounting methods that concealed the true financial condition of certain town operating funds.

Village of Sylvan Beach – Board Oversight (Oneida County)
The village board did not audit all claims or the financial records of the clerk-treasurer. As a result, the board does not have adequate assurance that all payments are for valid village purposes, and it has limited ability to identify and correct errors or irregularities.

For access to state and local government spending and more than 60,000 state contracts, visit The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.



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