Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit of the North Java Fire District.
"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."
North Java Fire District, Financial Operations (Wyoming County)
DiNapoli’s auditors found that the board did not provide appropriate oversight over the treasurer's records. The board didn’t conduct an annual audit or review claims and payments made by the treasurer. While the treasurer submitted a periodic financial report to the board, meetings occurred only a few times during the year. Auditors also found that the treasurer did not perform monthly bank reconciliations.