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Immediately
February 10, 2009

 

DiNapoli's Office Completes Local Government Audit

State Comptroller Thomas P. DiNapoli today announced his office completed the audit of the Scarborough Fire District (Westchester 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.”

Scarborough Fire District – Internal Controls Over Fiscal Operations
The board did not adopt written policies and procedures over investment and cash management activities. The board did not implement compensating controls for the lack of segregation of the treasurer’s duties and did not perform the annual audit of the books and records of the treasurer. The treasurer had not prepared and submitted the required annual financial report to the Office of the State Comptroller and filed a statement of receipts and expenditures with the Mount Pleasant town clerk. Finally, the treasurer did not properly maintain the district’s accounting records. He did not prepare accurate and complete accounting records resulting in an understatement of general ledger cash of about $606,000, and he did not prepare and present proper monthly bank reconciliations to the board.

Click here to view the audit above.

If you have any questions or would like a comment from the Comptroller’s office regarding this audit, please call 518-474-4015.


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