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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Enfield – Financial Management (2011M-192)

Released: March 2, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2010 to August 2, 2011.


The Town of Enfield is located in Tompkins County. The Town is governed by an elected five-member Board of Trustees, which comprises the Town Supervisor and four Trustees. The Town’s 2011 budgeted appropriations in the general fund were approximately $654,400.

Key Findings

  • The Board does not properly manage Town finances by ensuring that budgets are reasonable and accurate. The Supervisor and Board included an excess of $617,000 of appropriations in the 2009 and 2010 budgets in order to generate surplus money as a means to finance a planned building project. The budgets also included planned transfers to a reserve of more than $400,000. However, the transfers never occurred during 2009 and 2010.
  • During the same years, the Supervisor appropriated a total of $630,000 of surplus fund balance, which included the surplus intended for the building project, to finance the budgets. This eliminated the excess that was planned to finance the building project. The Supervisor did not consider the purpose of the intentionally-generated surpluses when he estimated the available amount of surplus fund balance.

Key Recommendations

  • Develop and adopt budgets that accurately and clearly reflect their planned uses and intentions. Show in the budget, funds that are planned to be used to finance capital projects.
  • Transfer moneys intended for reserves to reserve accounts so they are not available for appropriation.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236