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November 18, 2009

DiNapoli’s Office Completes
Local Government Budget Reviews

New York State Comptroller Thomas P. DiNapoli today announced his office completed budget reviews of the Town of Babylon (Suffolk County), Town of East Hampton (Suffolk County), City of Troy (Rensselaer County), and the Town of Deerpark (Orange County).

Town of Babylon Budget Review
Auditors found the significant revenue and expenditure projections in the proposed budget to be reasonable. However, the fund balance accumulated in the town’s two garbage funds is still over the limit established by the board. Further, two general fund revenue sources are overestimated, and appropriations are not sufficient to cover 2010 retirement system contributions. The 2010 budget also makes no provision for contingencies to help pay for unanticipated costs. In addition, the format and content of the town’s budget still does not provide the public with sufficient information regarding the town’s annual financial plan. Although town officials partially implemented the recommendations made in our prior budget review report issued in October 2008, their failure to fully implement our recommendations related to the amount appropriated for lifeguards’ personal service costs resulted in the 2009 appropriation for these costs being over expended by $291,341. To view the budget review, visit:

Town of East Hampton Budget Review
The general fund appropriations for personal services in the police department, contingencies, and outside professional services in the town attorney’s office may be understated. Furthermore, town officials could not document that all the $1.1 million in expenditures in the budget for the Community Preservation Fund (CPF) are expenditures permitted by state Town Law. Any appropriations that are incorrectly allocated to the CPF would have to be reinstated in the general fund budget. Additionally, because town officials either did not implement or only partially implemented the adjustments we recommended in our November 2008 budget review related to revenues (mortgage tax, transfers from the CPF and federal aid) and expenditures (independent audit services), the general fund operating deficit for 2009 will likely increase by $1.975 million. To view the budget review, visit:

City of Troy Budget Review
The city’s budget understates retirement system contributions by $973,659, provides for an inadequate contingency fund, and minimally funds capital expenditures. The budget should contain an appropriation for the full amount of retirement contributions due, and provide for an adequate contingency appropriation, given the current volatility of revenues and expenditures. In addition, the city’s continuing practice of underfunding and deferring projects in its capital plan will likely result in higher replacement costs in the future. To view the budget review, visit:

Town of Deerpark Budget Review
Auditors found the significant revenue and expenditure projections in the proposed budget to be reasonable. To view the budget review, visit:




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