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April 20, 2010

DiNapoli's Office Completes Local Government Audits

State Comptroller Thomas P. DiNapoli today announced his office completed the following audits: Village of Hempstead – Budget Review (Nassau County) and Town of Randolph – Controls Over Cash Receipts and Disbursements (Cattaraugus 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.”

Village of Hempstead – Budget Review
DiNapoli’s auditors found the significant revenue and expenditure estimates in the proposed budget to be reasonable. However, the village should continue to monitor the revenues and expenditures in both the general fund and the water fund.

Town of Randolph – Controls Over Cash Receipts and Disbursements
Auditors from DiNapoli’s Office found that internal controls over cash receipts and disbursements are not appropriately designed or operating effectively. Opinions of the Attorney General have established that the positions of town clerk and bookkeeper to the supervisor are incompatible and therefore should not be held by the same individual. In the town’s case, virtually all of the fiscal duties of the clerk’s office and supervisor’s office are performed by the clerk, resulting in a lack of segregation of duties. The clerk has performed all of these duties with little oversight by the board. Although the records contained evidence that annual audits were conducted, the records did not indicate the extent of the testing or the results of those audits, and the supervisor participated in the audit of his own records, which is prohibited.

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.


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