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May 4, 2011


Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Town of Pendleton and the Town of Boston.

"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 Pendleton – Parkland Acquisition (Niagara County)
In January 2007, the town purchased approximately 95 acres for the purpose of developing soccer fields and other recreational facilities for $187,000, using parkland fees to fund the majority of the purchase. Since the acquisition, the town has not developed the land because it is designated as wetlands. Town officials did not fully evaluate the suitability of this property for future development before acquiring it and as a result their expenditure of $187,000 may not be recoverable.

Town of Boston – Financial Operations (Erie County)
The highway superintendent did not always make purchases in compliance with the town's procurement policy. Furthermore, because there is no documentation in the maintenance records that certain purchased items were installed on town equipment, there is a significant risk that the town paid for parts that were never received. In addition, the board did not adopt budgets with realistic estimates for revenues and expenditures, which caused the town to levy more real property taxes than needed.



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