New York State Comptroller Thomas P. DiNapoli today announced the following school and local government audits have been issued.
Town of Addison – Supervisor’s Fiscal Responsibilities Audit Follow-Up (Steuben County)
The follow-up review was limited to interviews with town personnel and inspection of certain documents related to the issues identified in an initial audit. Based on those procedures, auditors found the town has made progress implementing corrective actions. Of the 16 audit recommendations, 10 recommendations were implemented, three recommendations were partially implemented, two recommendations were not implemented, and one recommendation was no longer applicable.
Erie 1 BOCES – Part-Time Temporary Employee (PTE) Payroll (Erie County)
The board and officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be assured that PTEs are being employed and compensated as the board intended. The board and officials did not ensure that employment agreements were pre-approved. Of the agreements reviewed, 128 were approved by the board after the employee began work. Two PTEs worked in excess of the total board-authorized time and were therefore paid in excess of their authorized salaries. Six of the 26 PTEs reviewed did not maintain time sheets.
Town of Lisle Highway Department – Long-Term Planning (Broome County)
Town officials did not establish long-term capital and financial plans, which provide a framework to assess the town’s capital and financial needs and identify appropriate funding and financing approaches to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles (67%) in use were between three and 17 years beyond their optimal usable life. Out of the ten pieces of major highway equipment and vehicles reviewed, seven required repairs during the audit period totaling approximately $94,000. A loader, which is seven years beyond its usable life, accounted for approximately $66,000, or 70%, of these total repair costs. In addition, the board has not established any highway equipment capital reserve funds to save funds for asset replacement.
Middle Country Central School District – Extra-Classroom Activity (ECA) Funds (Suffolk County)
The board and district officials did not provide proper oversight of the ECA funds, putting them at the risk of errors or theft without detection. The board did not properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. Each club did not maintain a separate set of records from those of the central treasurer. District officials did not ensure that 15 of 39 activity club collections totaling $72,998, and 20 of 39 cash disbursements totaling $44,395, were recorded by the ECA clubs or that 16 deposits totaling $23,680 were deposited in a timely manner.
Town of Putnam – Accounting Records and Reports (Washington County)
The supervisor did not maintain the town’s accounting records and reports, as required, in a complete, accurate or timely manner. Due to the supervisor’s lack of oversight of the former bookkeeper including ensuring bank reconciliations were performed, the town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. Another $49,765 in sales tax and other department revenues were not recorded. Cash balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The board did not annually audit the supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents were not filed and were between 91 and 822 days late.
Valley Stream 24 Union Free School District – New Employees’ Paperwork (Nassau County)
Auditors examined files for all 37 new employees hired during the 2021-22 school year, which included nine teachers, two administrators, 15 substitute teachers, nine monitors and two summer helpers. Except for minor findings discussed with district officials, auditors did not identify any material concerns or weaknesses with the completion, processing and filing of new employee paperwork for the 37 new employees.
Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly requested data.
Pursue a Career in Public Service: We’re Hiring
The Office of the State Comptroller is hiring auditors around the state. Make a difference in your local community and join our team.