New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Afton, Town of Brunswick, Erie County Water Authority, Village of Franklin and the Town of Hartwick.
"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."
Village of Afton – Board Oversight (Chenango County)
The board did not properly manage fund balance levels or ensure water rents and penalties were properly billed. In addition, the board did not provide proper oversight of the clerk-treasurer's cash receipts and disbursements.
Town of Brunswick – Justice Court (Rensselaer County)
Case files were properly maintained with all supporting documentation, but collections were not deposited within the required time frame. The clerks did not perform bank reconciliations or accountability analyses and did not keep bank statements on file.
Erie County Water Authority – Information Technology (2018M-09)
Authority officials did not develop comprehensive written procedures for managing system and network access, and internet usage was not routinely monitored. Also, the authority does not provide adequate cybersecurity training to employees.
Village of Franklin – Fund Balance Management (Delaware County)
Village officials have not developed multiyear financial or capital plans or a fund balance policy. As of May 31, 2017, the village's unassigned fund balance was 184 percent of actual expenditures. The clerk-treasurer did not provide the board with adequate financial reports.
Town of Hartwick – Water District Operations (Otsego County)
Although water bills appear to be based on an appropriate method to ensure equity among the users of the system, district officials could bill users more equitably if they serviced the water meters.
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