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August 14, 2012

 

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audits of the Champion Volunteer Fire Company, Inc., Village of Chester and the City of Lackawanna.

“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."

Champion Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (Jefferson County)
The company treasurer submits monthly reports to the board containing all cash balances and a list of all moneys received and paid during the month, but does not perform monthly bank reconciliations. The treasurer does not prepare an annual report and the board does not perform an annual audit as required. In March 2012, the company had not provided the town with financial reports or established an internal audit committee.

Village of Chester – Claims Processing (Orange County)
The village board audited and approved 49 payments to four professional service vendors totaling $250,985 even though it did not have written agreements or board resolutions to indicate the basis for compensation. Some professional service providers submitted claims that were not itemized but were still approved for payment. For example, a consulting engineer was paid $10,350 based on a claim that lacked information as to the nature of the charge.

City of Lackawanna – Fire Department Time and Attendance (Erie County)
Although it is a common practice for firefighters to trade shifts with one another, some firefighters granted the time off from their scheduled shift didn’t always work another shift to even the trade. Certain leave records were not accurate, which resulted in the city making excessive payments to firefighters based on overstated leave balances.


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