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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

December 10, 2014, Contact: Press Office (518) 474-4015

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Baldwinsville Public Library, City of Lockport, the Town of Saranac and West Corners Fire Department.

“In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga County)
The board does not report the receipt or disbursement of private funds in its reports to either the State Education Department or the Office of State Comptroller. Also, library officials have not established procedures to effectively record and monitor employee leave accruals, including vacation, sick, personal and compensatory leave.

City of Lockport – Independent Audit Services (Niagara County)
City officials did not follow appropriate policies and procedures when procuring audit services because they did not use a request for proposal process to solicit written proposals for audit services. The city does not have an audit committee to oversee and evaluate the CPA firm’s work. Auditors also found the city’s accounting records contained significant discrepancies.

Town of Saranac – Payroll (Clinton County)
There were no comprehensive written policies and procedures over processing payroll and leave time accruals. Also, the blank payroll check stock was not safeguarded because it was kept in an unlocked filing cabinet in the secretary’s office and was accessible to other town employees.

West Corners Fire Company – Cash Receipts and Disbursements (Broome County)
Although the company developed some policies and procedures, the board officers are not sufficiently ensuring that the treasurer is properly accounting for cash receipts and disbursements because the treasurer performs most accounting duties with only limited oversight. For example, the treasurer collects and deposits money, signs all checks, records receipts and disbursements, reconciles bank accounts and reports monthly and annually to the members.

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For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.

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