New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Bellport, Berkshire Fire District, Town of Champion, Elmont Public Library, Hornby Fire Company, Town of Mooers and the Town of Murray.
“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 Bellport – Claims Processing (Suffolk County)
None of the claims abstracts reviewed by auditors included the clerk’s signature or a statement indicating that the board had audited the claims. Board minutes do not include sufficient information such as abstract numbers, abstract dates or the numbers and dollar amounts of claims to document which claims are authorized for payment.
Berkshire Fire District – Recording and Reporting Financial Activity (Fulton County)
Auditors found that the treasurer did not properly record and report the district’s financial activity. The treasurer recorded all transfers between bank accounts as revenues and expenditures in the accounting system. In addition, the treasurer incorrectly recorded the real property taxes for 2012 and 2013 as an opening balance in the check register instead of as a revenue.
Town of Champion – Information Technology (Jefferson County)
The board needs to improve internal controls to effectively protect the town’s computer system and data. Specifically, the board needs to restrict administrative rights to those who need them to perform their jobs. In addition, the town needs to store copies of back-up data in a secure offsite location and develop a disaster recovery plan.
Elmont Public Library – Board Oversight and Professional Services (Nassau County)
The board does not audit and approve claims before they are paid from the administrative checking account. The board authorized the library director and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the board for audit and approval. In addition, the board did not require the solicitation of competition at reasonable intervals when procuring professional services.
Hornby Fire Company – Internal Controls Over Financial Activities (Steuben County)
The company’s bylaws were not followed because of a lack of member interest to fill positions on the board of directors and various committees. Auditors found that the president did not sign vouchers or appoint members to an audit committee. Also, the company did not file an annual report of foreign fire insurance because there was no board of directors and the treasurer was unaware of filing requirements.
Town of Mooers – Payroll (Clinton County)
The town supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. As a result, employees received compensation at pay rates that were not board-approved, six employees did not receive the correct gross pay in 2012 and eight employees did not receive the correct gross pay in 2013. In addition, employee leave accrual records were not accurately maintained.
Town of Murray – Capital Projects (Orleans County)
The board did not properly authorize all capital projects, monitor activity and approve the close out of all completed projects. As a result, there were significant problems with the accounting for and reporting of capital project activity, as well as the use of certain debt proceeds.