New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.
District officials did not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. In addition, district officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear worth $119,523 was not adequately monitored or safeguarded.
The board made an inappropriate payment for medical expenditures totaling $21,000. The board also approved payment for 118 purchases totaling $38,563 made on district credit cards that did not have sufficient supporting documentation. In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported. They did not always enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials made 107 purchases totaling $163,233 without an approved purchase order prior to the purchase being made.
The board did not provide adequate oversight of authority operations. As a result, budgets were not entered into the financial system and financial transactions were not properly captured. Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. Auditors determined $6.43 million in disbursements and bank transfers were made without review or approval and $1,035 in management fees were incorrectly billed. Financial system access was also not properly administered.
The supervisor did not ensure that the town’s accounting records and reports were complete, accurate, up-to-date or timely. The town’s accounting records were also not reliable. Auditors determined $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ cash balances were overstated by about $3 million as of Dec. 31, 2019. In addition, bank reconciliations were not performed. The town board did not always receive financial reports, and reports it received were not accurate.
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