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NEWS from the Office of the New York State Comptroller
Contact: Press Office 518-474-4015

Comptroller DiNapoli Releases Municipal Audits

December 19, 2019

New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.

Town of Alexandria – Redwood Water and Sewer District Charges (Jefferson County)

Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water ordinance did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges stipulated in the water and sewer ordinances did not conform to applicable state law.

Town of Alexandria – Water and Sewer District Financial Condition (Jefferson County)

Town officials did not effectively manage the financial condition of the water and sewer districts. Officials did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits annually.

Town of Almond – Tax Collection (Allegany County)

Auditors found that the clerk did not remit collections to the supervisor and treasurer in a timely manner. The clerk also did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates.

Town of Haverstraw – Information Technology (Rockland County)

Employees accessed non-business related websites prohibited by town policy. Auditors determined that officials did not adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. In addition, employees were not provided with information technology (IT) security awareness training.

City of Long Beach – Financial Condition (Nassau County)

From July 1, 2014 to June 30, 2018 the city’s total general fund balance decreased 68 percent from $9.9 million to $3.2 million, leaving an unassigned general fund deficit of $813,994. The city manager has not prepared a multiyear financial plan including a fiscal improvement plan, in accordance with Local Finance Law Section 10.10(e).

City of Long Beach – Payments for Unused Leave Accruals (Nassau County)

The city approved $6 million in separation payments to 43 city officers and employees. Of that $6 million, auditors found that $513,925 in payments to 10 individuals appear inconsistent with the city’s code of ordinances and/or collective bargaining agreements

Herkimer County Community College – Procurement

The purchasing policy for the college is outdated and inconsistent with purchasing procedures and is not communicated to all college staff involved in the purchasing process. Auditors also found that the purchasing policy and procedures do not address the solicitation of competition for professional services and insurance. The college purchased goods and services totaling $474,514 and professional services totaling $702,016 without seeking competition.

Town of Johnstown – Fuel Inventory (Fulton County)

Town officials did not adopt adequate policies and implement sufficient procedures to account for the town’s fuel inventory. In addition, officials did not monitor fuel use, which resulted in 21,806 gallons of unaccounted-for fuel valued at $49,278. Finally, officials did not prepare periodic fuel reconciliations.

Lake Pleasant Volunteer Fire Department, Inc. – Financial Activities (Hamilton County)

The treasurer did not provide sufficient oversight of the bookkeeper responsible for financial transactions. Auditors determined that 44 credit card charges totaling $5,087 were paid without sufficient supporting documentation. In addition, 35 check collections totaling $26,751 were not deposited in a timely manner. The audit committee did not audit the treasurer’s records as required in the bylaws.

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