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

Town of Charlton – Procurement (2022M-5)

Town officials did not always seek competition when procuring goods and services. Town officials made 17 purchases totaling $67,808 without seeking competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if purchased off the state contract. The town also did not always retain copies of other government contracts used to procure goods and services.

Village of Hagaman – Claims Auditing (2022M-11)

Claims were not properly audited and approved before payment. The board did not date their signatures on claims upon review and approval or ensure claims had department head approval.

Village of Hewlett Bay Park – Financial Management (2022M-30)

The board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the board maintained an excessive level of unassigned surplus fund balance in the general fund and balances ranged between $273,348 and $348,648 or between 45% and 61% of the ensuing year’s budget. The village also underestimated revenues by a total of $420,341 and overestimated expenditures by a total of $608,117 and budgeted for a large operating deficit each year, ranging between $260,003 and $293,105. However, the actual deficits for that period ranged between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance.

Schoharie County Court and Trust (2022-C&T-3)

Auditors found the treasurer established adequate procedures, maintained appropriate records, and properly reported court and trust funds as prescribed by statute. Records maintained by the county clerk and Surrogate’s Court were also up to date and complete with no material discrepancies.

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