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November 4, 2011


Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Coopers Plains Long Acres Fire District and the Village of Copenhagen.

"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."

Coopers Plains Long Acres Fire District - Board Oversight (Steuben County)
The board did not properly oversee the district's financial operations. The board did not adopt realistic budgets, which resulted in surpluses and the unnecessary levy of taxes. Auditors identified nearly $30,000 in disbursements that were not properly authorized by the board. The board did not adequately segregate the treasurer's duties or establish compensating controls.  The board also failed to complete an annual audit of the treasurer's records and reports.

Village of Copenhagen – Purchasing (Lewis County)
The village properly awarded bids and made purchases in compliance with its new procurement policy. Village officials obtained quotes, as required by its policy, or obtained goods on a sole-source or emergency basis for purchases totaling $30,501. However, auditors found that village officials should review and amend the policy: the policy is not clear about bidding thresholds, does not require justification for emergency or sole-source purchases, and does not require the use of RFPs for professional services. Because the policy does not require RFPs, the village paid $412,500 to professional providers without seeking competition.



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