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July 19, 2011

 

Comptroller DiNapoli Releases Municipal Audits


New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Coldenham Fire District, the Town of Kinderhook and the Wantagh Public Library.

"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."

Coldenham Fire District - Internal Controls Over Purchasing (Orange County)
Although the district has adopted a comprehensive purchasing policy, district officials did not develop a procedure for the procurement of professional services. As a result, the district did not seek competition when procuring services from five professional service providers who received payments totaling $205,220. Auditors also found that district officials did not use competitive bidding when making purchases totaling $56,238 or obtain quotes for two purchases totaling $8,855. District credit card purchases totaling $9,114 did not have adequate supporting documentation and auditors identified a conflict of interest with a commissioner.

Town of Kinderhook - Internal Controls Over the Town Clerk's Office and Information Technology (Columbia County)
Internal controls in the town clerk's office need to be improved. Duties are not segregated and the Town Clerk performs all aspects of the transactions processed by her office. Weaknesses were found in the controls over key functions in the town clerk's office, including cash collection, deposit, and accountability. The Town Clerk does not maintain a pre-printed receipt book and does not issue a receipt for every transaction.  Bank deposits were not made intact or timely. As a result of these weaknesses, at the end of the 2010 fiscal year, the town clerk’s office had a shortage of over $200. Weaknesses in the design of internal controls over the Town's IT assets were also found.

Wantagh Public Library - Internal Controls Over Selected Financial Operations (Nassau County)
The board has not established an internal control system that provides for adequate oversight over employee leave accruals and compensatory time accruals. The duties of the senior library clerk and the head of circulation were not adequately segregated. As a result, library officials granted employees leave and compensatory time that they were not entitled to and they underreported other employees' accruals. The library's claims processing procedures also need to be improved. Finally, the board appointed a board member as treasurer. The lack of independence makes library assets more susceptible to misappropriation.

 

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