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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

September 12, 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 Cattaraugus County, Town of Maryland, Three Town Fire District and the Webster Public Library.

"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."

Cattaraugus County – Onoville Marina and Probation Department (2018M-32)
Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue duplicate receipts for all money collected. Auditors also found that probation department officials can continue to improve actions to enforce past due amounts from offenders and locate crime victims to whom restitution is owed.

Town of Maryland – Financial Management (Otsego County)
The board did not adopt a fund balance and reserve policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. Officials have not developed multiyear financial or capital plans to address significant infrastructure and equipment needs.

Cattaraugus County – Onoville Marina and Probation Department (2018M-32)
Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue duplicate receipts for all money collected. Auditors also found that probation department officials can continue to improve actions to enforce past due amounts from offenders and locate crime victims to whom restitution is owed.

Town of Maryland – Financial Management (Otsego County)
The board did not adopt a fund balance and reserve policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. Officials have not developed multiyear financial or capital plans to address significant infrastructure and equipment needs.

Three Town Fire District – Board Oversight of Financial Activities (Cayuga County)
The treasurer did not provide the board with adequate monthly financial reports, which limited the board’s ability to manage the district’s financial affairs. The district acted outside its legal authority when it paid insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the district.

Webster Public Library – Board Oversight (Monroe County)
The board did not establish sufficient policies or procedures for the claims audit process and did not enforce bylaw provisions. As a result, the board did not properly audit and approve all claims before payment. Also, the board failed to adopt sufficient financial and information technology policies.


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