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July 20 2012

 

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audits of the Clarksville Volunteer Fire Company, Town of Homer, City of Kingston Police Department and the Village of Sodus.

“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."

Clarksville Volunteer Fire Company – Internal Controls Over Financial Operations (Allegany County)
Although it appears that the company treasurer maintained appropriate financial records, auditors found the fire company board generally does not provide adequate oversight of financial activities. While the treasurer submitted monthly financial reports to the board, he did not submit a comprehensive annual report. Auditors also found the board does not audit bills or approve payments prior to checks being issued.

Town of Homer – Non-Payroll Disbursements (Cortland County)
The town board and supervisor have not ensured that the board approves all non-payroll disbursements. Auditors also found the supervisor appointed the town clerk to act as his bookkeeper although the clerk’s duties are incompatible with the duties of the supervisor’s bookkeeper.

City of Kingston Police Department – Internal Controls Over Selected Department Activities (Ulster County)
Because the police department does not have an effective system for reporting and recording time and attendance, the city potentially overpaid $7,790 to police department employees for time they may not have worked. Auditors found department officials do not review time and attendance schedules and they do not require department employees to document their hours worked. As a result, the city has no assurance that department employees have worked all the hours for which they have been paid or that their leave accrual balances are accurate. Further, police department officials do not always pre-approve non-mandatory overtime or require employees to provide documentation of overtime hours worked.

Village of Sodus – Board Oversight and Claims Audit (Wayne County)
The village board has not established, or reviewed and updated, policies as required by law and sound business practices. In addition, the board did not adopt structurally balanced budgets or require the clerk-treasurer to provide timely monthly financial reports to properly monitor the village’s fiscal condition. The board did not segregate the clerk-treasurer’s duties or institute compensating controls where necessary.






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