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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Orchard Park – Financial Management (2012M-27)

Released: June 15, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Town's financial management practices for the period January 1, 2010, to June 15, 2011.


The Town of Orchard Park (Town) is located in Erie County and has a population of approximately 28,000 residents. The elected three-member Town Board (Board) is responsible for managing Town operations, including establishing internal controls over financial operations and maintaining sound financial condition.

Key Findings

  • The Town accumulated excessive fund balances in nine special districts at the end of the 2010 fiscal year by adopting budgets that underestimated revenues and/or overestimated expenditures. For the nine special districts, the 2010 fund balances represented 78 to 5,019 percent of the 2011 appropriations. As a result, the Town has retained an excessive amount of taxpayer dollars.
  • The Town has approximately $1.4 million sitting idle in 18 capital projects funds.
  • The Town has over $866,200 in cash and fund balance in special revenue funds that should be recorded and reported in the general fund.

Key Recommendations

  • Take steps to ensure that reasonable fund balance levels are maintained.
  • Monitor the progress of each capital project, close out any completed or inactive projects, and return the residual cash balance to the operating fund.
  • Report the miscellaneous special revenue fund financial activity in an operating fund.

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