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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

July 22, 2015, Contact: Press Office (518) 474-4015

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of Johnstown, North Patchogue Fire District, Town of Rosendale and the Town of West Seneca.

“In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”

City of Johnstown – Internal Controls Over Payroll (Fulton County)
Key controls for payroll processing were not appropriately designed and operating effectively. Although the city had properly segregated payroll duties, management oversight was lacking. For example, city officials did not compare processed payroll registers to the approved time records. Auditors also found that time records for department heads were not reviewed or approved by the mayor before being submitted to the treasurer.

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (Suffolk County)
District officials did not maintain complete and accurate fuel inventory records and could not account for 17,560 gallons of gasoline, valued at nearly $55,000. The district did not ensure compliance with its board-adopted vehicle use policy and as a result had no assurance that fuel was used only for legitimate district purposes. This included more than 10,000 gallons of gasoline, valued at $31,277, used by a district chief to commute to and from his place of employment in New York City. Auditors also identified questionable charges for out-of-state travel and local meals on the district’s credit cards totaling $26,809.

Town of Rosendale – Financial Operations (Ulster County)
Town officials were unable to effectively monitor financial operations because the town’s financial accounting system was inadequate and the town’s accounting records were inaccurate and incomplete. The town’s accounting records did not support the amounts reported to the Office of the State Comptroller, including more than $850,000 in fund balance variances. Auditors also found the town could not account for almost 24 million gallons of water valued at $30,900.

Town of West Seneca – Purchasing (Erie County)
Town officials did not always follow the requirements of the town’s procurement policy for purchases requiring quotes. In addition, the claims auditing process was not consistent with town law.

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