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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Porter – Capital Projects (2013M-352)

Released: February 28, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013.


The Town of Porter is located in Niagara County and has a population of approximately 6,700 residents. The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 adopted budget included appropriations totaling $4.7 million.

Key Findings

  • A significant amount of Town resources are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor did not close completed capital projects and transfer the remaining money to the appropriate operating fund.
  • Cash balances, which total $953,000, should be recorded in the general fund-townwide, where they can be used to reduce real property taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 in the capital projects fund. Town officials indicated that they had not established future plans for this cash. The Supervisor is accounting for park operations in the capital projects fund, rather than the general fund. As of September 30, 2013, the capital projects fund held $39,600 in cash from park operations.

Key Recommendations

  • Monitor the progress of each capital project and ensure that any completed projects are closed.
  • Ensure that financial activity is recorded in the appropriate fund.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236