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July 07, 2011

 

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Town of Kent, the Town of New Lebanon and the Town of Victor.

"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 Kent - Internal Controls Over Selected Financial Activities (Putnam County)
Town officials contracted with an IT consultant for services, but did not develop a disaster recovery plan, or establish controls to prevent employees from misusing town computers. The board adopted a procurement policy that did not require competition for the procurement of professional services. Competitive proposals were not solicited for 11 of the 16 professional services providers tested. Finally, internal controls over court operations are not appropriately designed or operating effectively.

Town of New Lebanon - Internal Controls Over Selected Financial Activities (Columbia County)
The board did not establish written policies or procedures for wire transfers. The supervisor, bookkeeper, and accountant (who is not a town employee) all have online access to the town's bank accounts via a shared user name and password. The town does not require confirmations from the bank prior to wire transfers being completed. Town officials also made purchases of highway materials without properly soliciting or awarding bids, and made procurements of goods and services without soliciting requests for proposals, as required. Finally, internal controls over IT are not appropriately designed.

Town of Victor - Oversight of Financial Operations (Ontario County)
The board appointed officials and employees, and did not establish internal controls that ensured the town's financial activity was accurately recorded and reported on a timely basis. The board did not ensure that the supervisor assigned accounting duties to properly trained personnel or that those duties were segregated. The board failed to ensure that the supervisor maintained and filed all records and reports. As a result, significant accounting deficiencies occurred

 

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