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November 26, 2010


DiNapoli's Office Completes Audit of the Town of Southeast

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit of the Town of Southeast entitled: Internal Controls Over Selected Financial Activities.

“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. Southeast officials need to establish procedures to figure out what is and what is not a reasonable level of unreserved, unappropriated fund balance.”  

DiNapoli’s auditors found that the Town of Southeast general fund balance has declined from approximately $2.3 million at the beginning of 2007 to $465,000 at the end of 2009 – a direct result of lawmakers using the Town’s fund balance to finance recurring expenditures.

Separately, the Southeast board could not provide a written job description to the town attorney or enter into a written contract with the attorney’s firm for legal services. Therefore, the board could not determine which duties the town attorney may have performed as an employee and which services his firm may have billed for as an independent contractor. DiNapoli has referred this matter to the New York State and Local Retirement System for review.

DiNapoli’s office also found that the board did not provide proper oversight of the town clerk or the town’s CPA firm and did not adopt a comprehensive procurement policy.

For a full copy of the audit, see:

If you have any questions, or would like a comment from the Comptroller’s press office regarding this audit, please call 518-474-4015, or send an email to



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