New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Andover, Town of Caledonia, Village of Lyons Falls, North Shore Public Library and the Town of Westerlo.

"In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively."

Town of Andover – Audit of Claims (Allegany County)

The town clerk did not number claims or prepare abstracts of claims to be approved by the board for payment. Only the total amount of claims approved by the board for payment was included in the board minutes and the amounts in the minutes did not agree with the total amounts of the approved claims for two of the four months that were reviewed.

Town of Caledonia – Financial Management (Livingston County)

The town board adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. Additionally, the board did not establish sufficient controls over payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or leave time used, and did not formally request leave time usage.

Village of Lyons Falls – Financial Management (Lewis County)

The unexpended surplus funds in the village's general fund increased nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the general fund's unexpended surplus funds in 2012-13 reached 182 percent of next year's appropriations.

North Shore Public Library – Financial Condition (Suffolk County)

The library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12 by as much as $2.4 million, which was 71 percent of the ensuing year's appropriations. Library officials have not communicated these surplus funds to taxpayers. Library officials have also maintained a capital projects fund despite having no current capital projects in place and no planned capital projects in the near future.

Town of Westerlo – Selected Financial Activities (Albany County)

The town board has not adopted multiyear financial plans to address the water district fund's deficit fund balance or outstanding interfund loans. Furthermore, the board has not established a repair reserve for the water district fund in anticipation of future repair costs. Auditors also identified weaknesses in the town justice court's internal controls over financial operations.

For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.