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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

June 19, 2018, Contact: Press Office (518) 474-4015

State Comptroller DiNapoli Releases Municipal Audits


New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Arlington Fire District, Town of Athens, Baldwin Fire District, Beaver Dams Volunteer Fire Company, Clinton County, Town of Frankfort and the Locust Valley Fire District.

"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."

Arlington Fire District – Purchasing (Delaware County)
District officials established adequate procedures to ensure that goods and services were procured in accordance with the district's policy. Auditors reviewed 50 purchases totaling $334,676 made during the audit period and found that they were properly procured.

Town of Athens – Town Clerk/Tax Collector (Greene County)
Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the supervisor and treasurer in a timely manner. In addition, clerk fees and real property taxes were not always deposited within required timeframes and bank reconciliations were not always accurate.

Baldwin Fire District – Credit Card and Travel Expenditures (Nassau County)
Two commissioners purchased vacation packages for a conference in Florida and charged an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. In addition, non-travel related credit card purchases totaling $12,144 did not comply with other applicable district policies and the credit card policy

Beaver Dams Volunteer Fire Company, Inc. – Financial Activities (Chemung County)
The company's bylaws provide limited guidance on the board's responsibilities and the treasurer's duties. As a result, district treasurers did not maintain complete, accurate and up-to-date records or perform monthly bank reconciliations.

Clinton County – Separation Payments (2018M-44)
The county did not accurately calculate separation payments made to seven former employees. As a result, four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403.

Town of Frankfort – Board Oversight (Herkimer County)
The board did not adopt written policies and procedures for cash receipts and disbursements or establish compensating controls to help oversee the former town supervisor's work. The board did not properly authorize health insurance benefits for elected officials in 2016 and 2017.

Locust Valley Fire District – Conference and Travel Expenditures (Nassau County)
Conference and travel expenditures totaling $8,396 were not authorized in advance as required. Nineteen conference and travel expenditure claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training.

Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data.


Albany Phone: (518) 474-4015 Fax: (518) 473-8940
NYC Phone: (212) 383-1388 Fax: (212) 681-7677
Internet: www.osc.state.ny.us
E-Mail: press@osc.state.ny.us