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June 6, 2012

 

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audits of the Village of East Williston, Malone Call Fireman, Inc., Village of New Berlin and the Town of Wells.

“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."

Village of East Williston - Internal Controls Over Selected Financial Operations (Nassau County)
The village board has not established policies or procedures for the collection of cash receipts. A test of 100 cash receipts from the cash receipts journal showed that the deputy clerk did not issue receipts for 95 payments totaling $59,587 for real property taxes, water rents, and miscellaneous items. The board also did not properly audit and approve 23 of 24 claims reviewed, totaling $20,010.

Malone Call Firemen, Inc. – Controls Over Financial Operations (Franklin County)
The treasurer did not submit monthly reports, bank statements, bank reconciliations, or annual financial reports during the audit period. Additionally, the department’s executive committee did not review and approve bills prior to payment and did not require department officials to submit supporting documentation of all purchases made with the department’s credit cards.

Village of New Berlin – Water Rents (Chenango County)
The village board and mayor have not implemented controls to ensure that all the money owed is properly billed, collected and accounted for. The mayor has not properly segregated water rent billing and collecting duties.  Consequently, both the clerk-treasurer and deputy clerk are responsible for billing and receiving water rents, completing bank deposit slips, taking deposits to the bank, and for maintaining the water user accounts within the village software.

Town of Wells – Justice Court (Hamilton County)
The town justices did not ensure that the court’s accounting records were complete and that court moneys were properly safeguarded because they did not perform bank reconciliations or accountabilities, and did not timely deposit court moneys totaling $13,468.  As a result, the justices were unable to properly account for the status of all court moneys.



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