“In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”
The board did not ensure that adopted water rates would be sufficient to cover the cost of district operations. As a result, auditors project that the district is facing a potential revenue shortfall of approximately $15,000 in the first year of operation.
Town officials did not properly budget or allocate approximately $135,000 in highway equipment purchases between the town-wide and town-outside-village highway funds.
The Legislature did not award highway material and supply bids to the lowest responsible bidder as required and the county highway department did not always make purchases from the vendor with the lowest bid price. If the county purchased asphalt and stone products from the low bidders, it may have saved $10,000.
The board did not ensure that all disbursements represented proper department expenses and that cash receipts were properly accounted for. As a result, $7,780 of department funds were used to pay a former fire chief’s personal utility bills and another $60,000 in disbursements could not be verified as appropriate department expenses.
County officials have established a cash management policy and related procedures that addresses the collection, deposit and reporting of transfer station cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers.
For access to state and local government spending and 50,000 state contracts, visit OpenBookNY. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.