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May 19, 2011


Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Holland Fire District, the Town of Keene and the South Wales 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."

Holland Fire District - Internal Controls Over Financial Operations (Erie County)
Auditors found that financial activity was properly recorded and disbursements were found to be for district purposes. The board adopted appropriate purchasing, investment and code of ethics policies, as required by statute.  The treasurer submitted monthly financial reports to the board and filed the required annual financial report for 2010. Abstracts were properly signed by the board and resolutions authorizing the payment of bills were documented in the minutes. Finally, bank statements were opened and reviewed by one of the commissioners.

Town of Keene - Internal Controls Over Financial Operations (Essex County)
The board and supervisor have not provided effective oversight of financial operations for the town. Poor management oversight contributed to incomplete and inaccurate accounting records. Monthly bank-to-book reconciliations did not occur, and the supervisor failed to provide complete and accurate monthly financial reports to the board. Additionally, the supervisor did not maintain control of all town bank accounts, and the clerk to the supervisor performed online banking transactions without oversight.

South Wales Fire District - Internal Controls Over Financial Operations (Erie County)
The board has taken a proactive approach to assessing and improving its internal controls by implementing procedures to provide additional oversight and better segregate duties. The board also retained a public accounting firm to perform an annual audit of financial records. The board adopted appropriate policies for procurement, investment, capital assets, technology use and a code of ethics. The treasurer submitted adequately detailed monthly reports to the board and filed the annual financial reports for 2009 and 2010 in a timely manner.


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