New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Catskill, Flanders Fire District, Plymouth Fire District, Town of Russia and Schuyler 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 Catskill – Internal Controls Over Selected Financial Operations (Greene County)
The highway department did not maintain perpetual fuel inventory records or take periodic physical inventories, which caused fuel usage to be under-recorded. The senior center director did not record all receipts or remit funds in a timely manner. Finally, $552,449 in purchases of goods or services were made without quotes, bids or requests for proposals.
Flanders Fire District – Disbursements (Suffolk County)
The board cannot be assured that it is reviewing and approving all district claims prior to payment. There is a risk that disbursements could be made that the board did not authorize.
Plymouth Fire District – Controls Over Financial Activity (Chenango County)
The board has adopted a code of ethics and purchasing and investment policies as required by statute and policies on key financial areas, such as budgeting, credit card usage and disbursements. However, the board does not have any policies or procedures for cash receipts. As a result, district officials did not maintain detailed cash receipts records, including the amounts and dates received, who received the money and its source.
Town of Russia – Financial Management (Herkimer County)
The board has not established adequate policies and procedures relating to maintaining a reasonable level of fund balance. The town has accumulated excessive fund balances in the town-wide general fund, town-outside-village general fund, town-wide highway fund and town-outside-village highway fund.
Schuyler County – Treasurer’s Office
County treasurers have not established any written procedures for the office’s financial processes. The treasurers did not adequately segregate duties for receipts and disbursements or develop compensating controls to adequately safeguard county assets.
For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/. 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.