New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Arlington Fire District, Town of Athens, Baldwin Fire District, Beaver Dams Volunteer Fire Company, Clinton County, Town of Frankfort and the Locust Valley Fire District.
"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."
District officials established adequate procedures to ensure that goods and services were procured in accordance with the district's policy. Auditors reviewed 50 purchases totaling $334,676 made during the audit period and found that they were properly procured.
Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the supervisor and treasurer in a timely manner. In addition, clerk fees and real property taxes were not always deposited within required timeframes and bank reconciliations were not always accurate.
Two commissioners purchased vacation packages for a conference in Florida and charged an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. In addition, non-travel related credit card purchases totaling $12,144 did not comply with other applicable district policies and the credit card policy
The company's bylaws provide limited guidance on the board's responsibilities and the treasurer's duties. As a result, district treasurers did not maintain complete, accurate and up-to-date records or perform monthly bank reconciliations.
The county did not accurately calculate separation payments made to seven former employees. As a result, four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403.
The board did not adopt written policies and procedures for cash receipts and disbursements or establish compensating controls to help oversee the former town supervisor's work. The board did not properly authorize health insurance benefits for elected officials in 2016 and 2017.
Conference and travel expenditures totaling $8,396 were not authorized in advance as required. Nineteen conference and travel expenditure claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training.
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