Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audits of the Fine Fire District, Scio Fire District #1 and the Village of Poquott.
“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."
Fine Fire District – Internal Controls Over Financial Operations (St. Lawrence County)
The district board has not adopted purchasing and investment policies or a code of ethics, as required by General Municipal Law. The secretary-treasurer has not filed the correct annual financial report with the Office of the State Comptroller since 2007. Although the district board reviews claims before they are paid, it has not conducted an annual audit of the secretary-treasurer’s records, as required by town law, in over five years.
Scio Fire District #1 – Internal Controls Over Financial Operations (Allegany County)
The district board has adopted a procurement policy and a code of ethics, and audits claims before they are paid on a monthly basis. The district treasurer, however, has failed to prepare monthly bank reconciliations and the board does not conduct an annual audit of the Treasurer’s records.
Village of Poquott – Cash Disbursements (Suffolk County)
The village board has not provided sufficient oversight of cash disbursements made by check or with the use of village credit cards. Because the Board has not established policies and procedures for cash disbursements, a signature stamp is inappropriately being used to sign checks, unauthorized officials are signing checks and not all credit card charges are appropriate.