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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Town of Cortlandville - Improving Private Property (2018M-219)

Released: March 22, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the use of Town resources to improve private property was appropriate and properly disclosed.

Key Finding

  • Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with no lease agreement in place.

Key Recommendation

  • Consider the legal implications of this arrangement and consult with the Town attorney as to whether it may be appropriate to recoup the initial costs for improving the private property.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.

Background

The Town of Cortlandville (Town) is located in Cortland County. The Town is governed by an elected five-member Board (Board), composed of four Council members and the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and finances. The Supervisor is the chief executive and fiscal officer and is responsible for the day-to-day financial operations.

The Highway Superintendent (Superintendent), an elected official, is primarily responsible for the maintenance and repair of roads and parks.

The Cortlandville Fire Department provides fire protection services for the Town.

Quick Facts
Population8,509
Square Miles50
2018 Appropriations$8.9 million

Audit Period

January 1, 2013 – August 28, 2018


Local Government and School Accountability Contact Information:

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