DiNapoli’s Office Completes Local Government Audit
State Comptroller Thomas P. DiNapoli today announced his office completed the audit of the Town of Ischua – Internal Controls Over Selected Financial Operations. The town is located in 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.”
Town of Ischua – Internal Controls Over Selected Financial Operations
Internal controls over cash disbursements and purchasing were not properly designed and operating effectively. The town clerk performed the incompatible duties of a bookkeeper to the supervisor. As a result, controls over cash disbursement processes were compromised. The board did not fulfill its requirement to annually audit the records and reports of the supervisor and town clerk. In addition, town officials adopted a procurement policy, but it was not always followed. The highway superintendent made 13 purchases, out of a total of 14 individual purchases during the audit period that were below the bidding threshold, totaling $61,179, without using quotes as required by town policy.
Click on the above link for a copy of the audit.