New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.
Chautauqua County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-199)
The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. In addition, the board does not review all individual claims and has not adopted written cash receipts and disbursements policies.
The justices did not prepare monthly accountabilities or maintain sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207.
The board underestimated revenues and overestimated expenditures in the general, water and sewer funds each year. The board’s budgeting practices resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in 2014 to $4.1 million in 2018. Furthermore, officials increased the real property tax levy in each of the five completed years reviewed while experiencing operating surpluses totaling $2 million.
The town did not have an acceptable use policy. Auditors reviewed the technology use section of the employee handbook and found that it did not clearly define use that was not acceptable or the consequences of violating the computer and communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant personal Internet use on all 10 computers that was not related to town business.