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

South Otselic Fire District – Financial Activities (Chenango County)

The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly filed required annual update documents for fiscal years 2019 through 2021.

Tioga Fire District – Board Oversight (Tioga County)

The Board of Fire Commissioners did not always provide adequate oversight of financial activities and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would have better positioned themselves to oversee the financial activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written procurement policy, as required, or audit and approve all claims prior to payment. They also did not ensure the treasurer filed the district’s required annual update documents for fiscal years 2015 through 2021.

Town of Seneca Falls – Credit Card and Travel Expenditures Audit Follow Up (Seneca County)

A report released in September 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations and found, based on interviews, that the town has made progress taking corrective action. Of the five audit recommendations, three recommendations were fully implemented, and two recommendations were partially implemented.

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