New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.
The board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. Auditors also found that 11 claims totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice
A review of the district’s general fund budgets revealed an unplanned deficit had occurred during the 2018-19 fiscal year. Due to several inaccurate estimates, the district is on track to incur a 2019-20 budgetary deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, including personnel layoffs, recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund balance to mitigate this budgetary deficit. The district reported a deficit unrestricted general fund balance of $8.9 million at June 30, 2019. Therefore, if current district operating trends continue, the district will have a fiscal year-end deficit of approximately $40.5 million.
Village officials do not periodically read all customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent methodology for estimating water bills. Auditors also found that estimated and customer-submitted water usages used by village officials to bill customers did not always appear to be accurate. Finally, 85 percent of the water produced, or 74.9 million gallons, is considered non-revenue (lost) water.
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