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September 9, 2011

 

Comptroller DiNapoli Releases Municipal Audits


New York State Comptroller Thomas P. DiNapoli today announced his office completed audits for the Bliss Fire District, Town of Crawford and the North Brookfield Fire District.

"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."

Bliss Fire District - Controls Over Financial Operations (Wyoming County)
The board has not adopted purchasing or investment policies or a code of ethics, as required by statute. The board reviews the treasurer’s records annually, but there is no documentation of the results in the minutes. The treasurer also performs monthly bank reconciliations, but she could not provide any documentation. The treasurer also does not provide adequate monthly financial reports to the board. However, she did submit the 2010 annual financial report in a timely manner.

Town of Crawford - Internal Controls Over Information Technology (Orange County)
Because the town has not established IT policies and procedures, town officials may not be prepared to effectively manage information breaches, and are at higher risk of unauthorized access to systems and data. Town officials also do not store backup tapes at a secure off-site location.

North Brookfield Fire District - Controls Over Financial Operations (Madison County)
The treasurer does not maintain adequate financial records and has not filed an annual financial report since 2003. The treasurer does not provide the board with periodic written financial reports, and the board's annual audit of records is inadequate. In 2007 the district invested $15,000 with a local insurance agent and received a promissory note stating the money would be returned in one year with 8 percent interest. GML does not authorize investments of this nature. At the end of the audit fieldwork, the moneys had not been returned and district officials had not followed up with the insurance agent. Generally, financial activity was properly recorded in the treasurer's checkbook register and supported, and disbursements appeared to be for proper district purposes. However, the district could not provide supporting documentation for six disbursements totaling $1,448.



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