New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.
Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were overspent three consecutive years (2017-2019), resulting in operating deficits. Auditors determined that the board does not have a policy to maintain a reasonable level of fund balance. In addition, the board has not adopted a long-term financial or capital plan.
The records maintained by the director of finance were generally up-to-date and complete. Auditors found the director of finance established adequate procedures, maintained appropriate records and properly reported the condition of court and trust funds to the State Comptroller as required. Auditors also identified 90 actions totaling $4,405 that improperly remained in the director of finance’s custody that should have been turned over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is not maintaining appropriate court and trust fund records.
The board established adequate long-term plans which appropriately addressed the town’s operational and capital needs and funding sources. Auditors determined town officials adequately safeguarded information technology assets.
Auditors found control weaknesses in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly financial reports were accurate and reliable, the board did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual update documents with the Office of the State Comptroller.
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