October 08, 2010
DiNapoli's Office Completes Audit of the Village of Johnson City
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Village of Johnson City Financial Operations.
"As Comptroller, I'm committed to using the audit process to make sure state and local governments run as efficiently as possible," DiNapoli said. "These audits are tools governments should use to better protect taxpayer dollars. The Johnson City Board of Directors and their colleagues in the village's administration did not develop proper procedures or provide sufficient oversight. Unless corrected, these failures could place the village at risk of potential fiscal stress."
DiNapoli's auditors found that the board did not ensure that the former clerk-treasurer and the accounts payable clerk had the necessary training to maintain accurate and timely accounting records. In addition, the inter-fund loans were excessive, totaling between $1.5 and $2.9 million annually from 2004-05 through 2008-09.
DiNapoli's auditors noted that in the absence of reliable records and reports, the board was unable to prepare realistic budget estimates or monitor ongoing expenditures and, as a result, 21 account codes, totaling approximately $623,000, were over-expended as of March 2009.
Additionally, DiNapoli's auditors' review of village employees' leave time and fire department employees' compensatory time for 2008-09 found $56,600 in potentially inappropriate leave time for 30 employees.
Finally, the water, sewer, and refuse funds' control accounts were not reconciled with the individual customer accounts; our attempted reconciliations for June 1, 2008 and May 31, 2009 found significant discrepancies ranging from $(18,000) to $181,700.
Click here for a full copy of the audit.
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 firstname.lastname@example.org.