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May 24, 2011

 

Comptroller DiNapoli Releases Municipal Audits


New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Town of Aurora, the Village of Islandia and the Village of Islandia Justice Court.

"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 AuroraLeave Benefits (Erie County)
The town board did not establish written policies to provide for the review of leave benefits accrued and used by town employees. Auditors tested all five individuals who left service in 2009 and 2010, along with seven active employees, to determine whether they used leave time in accordance with the collective bargaining agreement (CBA) and personnel policy. Because a town official did not review employees' use of leave time, the town may have paid four employees $19,000 in excess of policy and CBA provisions for various types of leave.

Village of IslandiaInternal Controls Over Financial Operations (Suffolk County)
The village has not taken appropriate action to strengthen budgetary controls to limit unreserved, unappropriated fund balance. The tentative budgets adopted by the village board did not meet statutory requirements; therefore, they did not contain necessary information to make reasonable budget estimates. As a result, the village had accumulated an unreserved, unappropriated fund balance of more than $1 million as of Dec. 31, 2009, which represented 48 percent of the 2010 operating budget. In addition, the village's internal controls over purchasing and claims auditing were not properly designed and not operating effectively. Finally, the village's internal controls over cash management were not adequate.

Village of Islandia Justice Court – Internal Controls Over Court Operations (Suffolk County)
Internal controls were not designed appropriately or operating effectively to properly account for village assets. The board and justices did not provide adequate oversight of the court's financial activity. The justices did not ensure that the court clerks deposit money collected timely or prepared monthly accountability analyses. Also, the board does not provide for an annual audit of the court. As a result, the court had as much as $23,000 in unidentified funds.

 

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