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December 8, 2009

DiNapoli’s Office Completes Local Government Audit

State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Village of Haverstraw – Internal Controls Over Cash Receipts and Justice Court Funds.

“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 Haverstraw – Internal Controls Over Cash Receipts and Justice Court Funds
The cash receipts function was not adequately segregated because the treasurer’s responsibilities included receiving, custody, recording, and depositing of all village moneys. Although the board hired an outside accountant to perform monthly bank reconciliations as a mitigating control, the accountant did not perform the reconciliations in a timely or thorough manner. For example, the May 2008 reconciliation still contained an unresolved discrepancy by February 2009. In some instances, the accountant did not make adjustments to the bank accounts for the entire fiscal year. Additionally, the court justices did not sufficiently oversee the court’s financial operations. In the absence of computerized recordkeeping, the justices did not maintain supplemental records of all bail moneys and therefore did not generate monthly cash summaries. Three court bail bank accounts totaling $53,535 by March 2009 did not have a corresponding list of the defendants whose bail moneys were being held. For a copy of the audit, click here.

Click here for a copy of the audit.

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



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