New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.
Auditors found that 87 percent of fuel usage documents were not completed or kept up to date by highway department personnel. In addition, town officials were only able to account for 12,571 gallons (29 percent) of fuel valued at $23,325 out of the 43,632 gallons of fuel valued at $93,324 that was used.
The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In addition, county officials filed the 2017 annual financial report with the State Comptroller’s Office 519 days late because of the condition of the records.
Auditors found that the justices did not deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. In addition, auditors also found the justices did not prepare monthly accountability reports and bank reconciliations.
Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for using portable devices or require monitoring of networked water system devices. Auditors also found that officials did not provide employees with IT security awareness training.
The board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors determined that had the supervisor invested available funds in a financial institution with higher available interest rates, revenue would have increased by $80,688 during the audit period.
The town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. Auditors reviewed 15 employees’ leave accrual records during the audit period and found that none were accurately maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288.
The comptroller did not perform bank reconciliations to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to deficiencies in the records, annual financial reports, were not filed on a timely basis. In addition, the board did not annually audit the comptroller’s records.
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