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April 13, 2010



DiNapoli’s Office Completes Local Government Audits

State Comptroller Thomas P. DiNapoli today announced his office completed the following audits: East Moriches Union Free School District – Budget Review (Suffolk County) and Pembroke Fire District – Financial Records and Reports (Genesee County).

“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver.”

East Moriches Union Free School District – Budget Review
DiNapoli’s auditors found that the budgeted estimated revenues and appropriations appeared reasonable. In addition, auditors noted that district officials generally implemented the recommendations auditors made in a prior budget review audit report, issued in April 2009, regarding appropriating adequate funds for the cost of termination payments paid to employees for their unused leave time upon retirement.

Pembroke Fire District – Financial Records and Reports
The treasurer did not maintain an adequate accounting system to accurately and completely record receipts and disbursements for the district. In addition, auditors noted that the treasurer did not maintain accounting records on a fund basis and did not fully utilize the district’s computerized accounting system. Further, DiNapoli’s auditors found that the accounting records were incomplete and transactions were not recorded in a timely manner. Because the treasurer did not maintain complete and adequate accounting records, she was not able to readily prepare and file monthly or annual financial reports. Lastly, auditors stated that the district did not submit the 2007 and 2008 annual financial reports to the State Comptroller’s Office in a timely manner. The district subsequently filed these reports in August 2009.

If you have any questions or would like a comment from the Comptroller’s Office regarding these audits, please call the Press Office at 518-474-4015, or send an email.

Click on the links above for a copy of the audit.

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