Comptroller DiNapoli Releases Municipal Audits

Posted to Applied Web NY on Mon, 07/08/2019 - 18:27

New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.

Village of Bainbridge – Conflict of Interest (Chenango County)
Auditors found the village made 19 purchases of materials and supplies totaling $4,190 from a hardware store owned by a trustee and his spouse. The New York State General Municipal Law limits the ability of municipal officers and employees to enter into contracts in which their personal financial interests and public powers and duties conflict.

Town of Hamburg – Fuel Operations (Erie County)
The board did not adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel held in reserve tanks. In addition, the superintendent did not properly monitor fuel purchases or reserve tank inventories. Officials also did not adequately safeguard access to fuel. Auditors compared the names of 267 individuals on the town’s authorized driver list with a list of active employees and found that 148 of those on the list were not current employees. One individual listed was a consultant for the town and authorized to purchase fuel for town-related travel.

Town of Hamburg – Woodlawn Beach State Park Receipts (Erie County)
The board and officials did not develop written policies or procedures for how entrance and rental fees should be recorded, deposited and reconciled or provide guidance for park employees issuing complimentary or discounted tags. Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, auditors were unable to determine whether employees properly collected fees for all tags issued.

Horseheads Fire District #1 – Board Oversight (Chemung County)
During 2018, the treasurer paid expenditures totaling $50,812 before the board’s audit and approval. In addition, the board did not develop multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. As a result, the district’s unrestricted fund balance increased by $64,289 since January 1, 2016 to more than $170,000 at the end of 2018, or 224 percent of the next year’s appropriations.

Town of Wawarsing – Financial Oversight of Select Activities (Ulster County)
The board did not provide proper oversight to the bidding process, capital project management or the claims audit process. The former senior account clerk paid a vendor, who is a relative, a double payment of $86,154. Also, the former clerk did not reimburse the town $499 for healthcare coverage.

Town of Wawarsing – Recreation Department Records (Ulster County)
Recreation records were incomplete and not reconciled to accounting records. The recreation director did not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the board contained inaccurate counts of program participants and revenue.

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