New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Barnard Fire Department, Barnard Fire District, Orange Lake Fire District, Village of Silver Springs, Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport. 

“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.”

Barnard Fire Department – Controls Over Financial Activities (Monroe County)

The board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts – including timely deposit and proper accounting of all fundraising revenues and activities – and disbursements for purchasing, claims processing and audit, credit card use, stipends, gifts and service awards. 

Barnard Fire District – Financial Condition (Monroe County)

Since the end of the 2011 fiscal year, the district has steadily improved its financial condition. From 2012 through 2014, the district gradually restored its unassigned fund balance from a deficit of $206,815 at the end of 2011 to $64,138 at the end of 2014 and has continued this positive trend in the 2015 budget. 

Orange Lake Fire District – Budgeting Practices (Orange County)

The district does not have written policies or procedures related to the preparation of the annual budget or the funding of reserves. Due to the unrealistic budget estimates, the district generated operating surpluses totaling $648,570 from 2010 through 2014. Operating surplus and excess reserves result from the levy of excessive property taxes.

Village of Silver Springs – Water Accountability and Billing (Wyoming County)

The village produced 54 million gallons of water at a cost of approximately $440,000 and generated revenue totaling approximately $388,000 but could not account for 22 million gallons (41 percent) of the water it produced. 

Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (Tompkins County)

Auditors commended commission officials for implementing adequate controls over budgeting, billing, cash receipts and purchasing to provide for the effective management of financial operations

Town of Westport – Internal Controls Over Water and Sewer Charges (Essex County)

The town lacks comprehensive policies and procedures over water and sewer charges. The town did not properly bill all parcels in the water district for operation and maintenance charges.

For access to state and local government spending and 50,000 state contracts, visit OpenBookNY. 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.