New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Alfred, City of Batavia, Southern Tier East Regional Planning Development Board, Village of Waterville and the Wayne County Water and Sewer Authority.

"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."

Village of Alfred – Information Technology (Allegany County)

Officials have not implemented appropriate policies and procedures to ensure IT assets and computerized data are properly safeguarded. The village also does not have a recovery plan or breach notification plan and has not provided adequate security training to employees.

City of Batavia – Business Improvement District (Genesee County)

City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the statutory limit for 11 of the past 13 years by a total of approximately $464,000 or an average of $42,000 each year.

Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)

The board failed to develop clear and adequate policies and procedures or ensure that existing policies and procedures were followed. The former director hired an employee in violation of Broome County Civil Service requirements at a starting salary that was $11,000 more than it should have been. The former director and current director did not provide the board with comprehensive financial reports so it could properly oversee financial activities.

Village of Waterville – Payroll and Time and Attendance Records (Oneida County)

The board did not segregate the clerk-treasurer's payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Even though the mayor reviews the payrolls, he does not review supporting documentation including time records, bank statements, direct deposit listings or cancelled checks. In addition, all employees did not complete detailed time records and supervisors did not always approve time records.

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

The authority had unaccounted-for water totaling 195 million gallons in 2016, valued at approximately $405,000. The authority did not establish a formal process to review or approve water and sewer penalties or account adjustments. In addition, officials have not provided authority employees with cybersecurity awareness training.

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