DiNapoli’s Office Completes Local Government Audit
State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Town of Clifton Park – Internal Controls Over Cash Operations.
“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 Clifton Park – Internal Controls Over Cash Operations
The town did not have a uniform set of regulations and procedures in place covering the collection and handling of cash receipts by various town departments. Auditors identified access control weaknesses within the computerized receipt programs at three departments, which allowed employees to modify, delete and, in two departments, re-use receipt or permit numbers. Another town department was not consistent in its receipt practices, some times issuing receipts, other times manually noting payments on applications or making copies of checks received from customers. In addition, except for some minor deficiencies, the town’s system of internal controls over cash disbursements was adequate. However, town officials did not adequately monitor cash flows or bank account balances and as a result, failed to realize over $115,000 of potential interest income.
Click here for a copy of the audit.
If you have any questions or would like a comment from the Comptroller’s office regarding this audit, please call the Press Office at 518-474-4015.