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June 22, 2011

 

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Town of Charleston, the Town of Patterson, the Pavilion Fire District, and the Town of Whitehall.

"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 Charleston - Supervisor's Records and Reports (Montgomery County)
The supervisor did not maintain complete, accurate and up-to-date accounting records, perform monthly bank-to-book reconciliations, or provide complete and accurate monthly financial reports to the board. As a result, the board could not properly monitor and manage town operations. At the time of the audit, the supervisor had not filed the AUD summarizing the town's financial information for more than five years. The board did not examine the records and reports of officers and employees who received or disbursed moneys on behalf of the town.

Town of Patterson - Internal Controls Over Selected Financial Activities (Putnam County)
Town officials did not develop a comprehensive computer use policy or a disaster recovery plan, and did not ensure that all town computers had a current antivirus program installed. In addition, town officials have not appropriately allocated access rights to users and have not established an adequate data backup procedure. Town officials and employees did not solicit competitive proposals or quotations for eight of 13 professional services providers tested and did not have written agreements with nine of these providers.

Pavilion Fire District - Internal Controls Over Financial Operations (Genesee County)
The Treasurer did not present written monthly (or periodic) financial reports to the board. The treasurer verbally reports financial activity to the board at its bi-monthly meeting.  Without written reports, the board and other interested parties cannot adequately monitor the district's financial activity. The board did not review monthly bank reconciliations prepared by the treasurer and does not perform a proper audit of all claims. Finally, the board did not conduct an annual audit of the treasurer's records, as required.

Town of Whitehall - Internal Controls Over Financial Operations (Washington County)
The town did not provide the budget officers or clerk with proper training to ensure that they properly performed their fiscal duties. The board and other town officials did not provide adequate oversight over the work of the budget officers or clerk and were unaware of the mistakes and discrepancies in the town's accounting records. Finally, the board did not perform annual audits or provide for such audits of the records of the clerk, supervisor, recreation director, or two town justices for 2009 and 2010.

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