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March 17, 2009

DiNapoli’s Office Completes Local Government Audits

State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Regional Fuel PurchasesOtsego County, City of Oneonta, and Oneonta School District. His office also completed the audit of the Village of Tivoli – Internal Controls Over Selected Financial Operations (Dutchess County).

“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.”

Regional Fuel PurchasesOtsego County, City of Oneonta, and Oneonta City School District
Officials of Otsego County, the City of Oneonta and the Oneonta City School District used an efficient process to solicit bids for fuel. By rotating the administrative tasks required for the bidding process each unit only had to prepare bid specifications every third year thereby reducing the administrative workload for each unit. Auditors also found that if the municipalities had specified that the Albany Harbor consumer fuel price be used instead of allowing the New York City Harbor price to be used they could have saved almost $28,000 more on their fuel consumption.

Village of Tivoli – Internal Controls Over Selected Financial Operations
The Board needs to improve its oversight and ensure that controls are in place to adequately safeguard Village assets. The Village’s financial condition has declined in recent years. For the past five years, the Village had operating deficits and accumulated fund deficits in the water and sewer funds. The Village also did not adhere to General Municipal Law or its own policy when procuring goods and services. The Village did not have a comprehensive payroll policy or procedures in place to ensure that employees receive only the benefits that they are entitled to. For example, auditors found errors in the calculation and disbursement of a separation payment to a retiree, resulting in an overpayment of $1,937. Finally, controls over the inventory and sale of garbage tags and the Village’s IT system were inadequate.

Click on the above links for a copy of the audit.

If you have any questions or would like a comment from the Comptroller’s office regarding these audits, please call the Comptroller's Press Office at 518-474-4015, or send an email.



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