New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued.
Although the clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely. Auditors also found that the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 (64%). The clerk did not deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax collections to the town supervisor or the county treasurer in a timely manner.
The board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional services and playground equipment. The board also did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an excessive level. The board did not always seek competition for professional services or have adequate written agreements for the services provided. In addition, the board did not properly procure playground equipment totaling $397,000.
The town’s bookkeeper maintained adequate records and the accounting records auditors reviewed were accurate and complete. However, the supervisor did not prepare and submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual update documents were not filed with the Office of the State Comptroller, as required. Bank reconciliations were not always performed by the bookkeeper and were not reviewed by the supervisor. In addition, monthly financial reports were not always prepared for and submitted to the town board. The reports did not include a detail of money received and disbursed as required.
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