Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audits of the Town of German, Town of Hurley, Town of Ridgeway, Washington County and the Westfield Volunteer Fire Department.
"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 German – Oversight of Financial Operations and Tax Collector (Chenango County)
The board has not developed or formally adopted any policies other than a code of ethics. The supervisor's duties are not properly segregated and the supervisor does not present any monthly summaries of town financial activities. Moreover, the town board does not provide for an annual audit of the supervisor's financial records.
Town of Hurley – Internal Controls Over Selected Financial Operations (Ulster County)
The town board did not enter into written agreements with nine of ten professional services providers tested. The providers, who were paid $510,419, were not selected through any form of competitive process. Town officials did not obtain the required quotations for purchases totaling $26,254. Additionally, two board members had conflicts of interests in town contracts.
Town of Ridgeway – Water Districts and Improvement Areas Financial Condition (Orleans County)
The town board does not adopt individual budgets for each water district or improvement area and the supervisor does not account for each water district or improvement area separately. Collectively, their unexpended surplus funds have declined from $182,557 on December 31, 2007 to a deficit fund balance of $72,157 on December 31, 2011.
Washington County – Information Technology
The IT department has implemented forms for county department heads to request adding, modifying and deleting of user access rights. While deficiencies with the timeliness of adding new users were not found, department heads do not always complete these forms when an employee's job changes or they leave employment. Further, the county did not always modify access rights of employees who changed jobs and no longer needed access to the network.
Westfield Volunteer Fire Department – Internal Controls Over Cash Receipts and Disbursements (Chautauqua County)
The department allows three individuals to manage bank accounts. The treasurer managed the bank accounts for the foreign fire insurance tax funds, the memorial fund, and the emergency first-aid squad funds. A second individual manages the bell jar and games of chance bank accounts, and a third individual manages the bingo bank account. Duplicate receipts were not issued for moneys collected and officials indicated that cash was withheld from deposits and used to pay expenses.