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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

March 23, 2016, 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 Town of Hempstead Sanitary District No. 1, Niagara Falls Water Board and the City of Olean.

“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.”

Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (Nassau County)
District officials did not enforce certain collective bargaining agreement provisions and board resolutions or maintain accurate leave records. As a result, nine employees were paid $86,704 for unused sick and vacation days without proper authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee $4,928 for unused sick days upon retirement.

Niagara Falls Water Board – Financial Management (Niagara County)
The water board and water authority finances are commingled to the extent that there is no clear division between the two entities. The water board maintains the authority bank accounts and prepares the budget and maintains accounting records for both entities. The authority’s debt service fund is excessively funded.

City of Olean – Budget Review (Cattaraugus County)
The significant revenue and expenditure projections in the proposed budget are reasonable, with the exception of issues related to fund balance appropriation and contingency appropriations. Although the city has made significant progress in improving its financial condition, it did not completely implement the recommendations in a March 2015 budget review letter. The city’s proposed budget complies with the property tax levy limit.

For access to state and local government spending and 50,000 state contracts, visit OpenBookNY. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.

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