New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Beekmantown, Town of Carlton, Poughkeepsie Housing Authority, Town of Sheldon, Walton Fire District and the City of Yonkers.
"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 town did not procure goods in accordance with the competitive bidding requirements. In addition, the clerk did not record all collections received in a timely and accurate manner. Cash deposits were not supported and monthly reports and remittances were not accurate and timely.
The supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. Auditors found that 93 percent of receipts reviewed were deposited, on average, 35 days after receipt. The supervisor was unaware of the statutory requirement for deposits and only made one deposit at the end of each month.
Authority officials did not adhere to the procurement policy regarding obtaining quotes for purchases and public works. During the audit period, authority officials did not obtain quotes for public works projects totaling $18,762 and purchases contracts totaling $10,680 or solicit requests for proposals for professional services totaling $26,754. Authority officials did not adopt comprehensive IT policies.
The board adopted a fund balance policy that does not address any factors that would affect the level of fund balance, such as the timing of the town's receipts and disbursements or the volatility of revenues and expenditures. The board and town officials also did not establish any reserve funds or develop a multiyear financial plan.
Auditors found that district officials adopted unrealistic budgets with significant variances in appropriations. The district does not have a documented fund balance policy or capital plan. The treasurer has not filed the district's annual financial report since 2012.
The board has developed a procurement policy that requires city officials to seek competition when contracting for professional services. However, the policy exempts city officials from seeking competition for certain professional services. Auditors found city officials did not seek competition for services from 22 professionals totaling approximately $9.2 million. As a result, city officials do not have assurance that professional services are being procured in the city's best interest and in the most prudent and economical manner.
Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data.