State Comptroller DiNapoli publishes municipal audits

New York State Comptroller Thomas P. DiNapoli today announced that the following local government audits have been released.

Town of Amherst Industrial Development Agency – Project Approval and Oversight (County of Erie)

The board did not properly approve and monitor the projects. The auditors determined that the Board of Directors did not ensure that its project approvals were based on completed project applications and supported by applicable additional documentation and an adequate cost-benefit analysis. The board of directors and officials also failed to properly monitor to ensure that the annual report filed with the New York State authorities’ budget office and the state comptroller’s office was accurate. with regard to job performance, sales tax exemptions and payment in lieu of tax (PILOT) information on current and active projects.

City of Bern – Council supervision (Albany County)

The Board of Directors failed to provide adequate oversight of financial operations and exceeded its authority under New York City law by authorizing the supervisor to pay all expenses without due diligence. The board did not request or receive adequate monthly reports from the supervisor. For example, the board has not requested or received monthly cash flow reports detailing amounts received and disbursed, monthly bank reconciliations, or cash balances for each fund. The board also failed to ensure that bank reconciliations were accurate, timely and properly reviewed.

Town of Boylston – Financial Position (County of Oswego)

The board of directors has not effectively managed the city’s financial situation. As a result, he collected more taxes than needed to support operations. The board also failed to adopt realistic budgets and did not monitor budgetary results during the year. In addition, the Board of Directors authorized an increase in the excessive levels of excess funds. As of December 31, 2020, surplus funds in the general fund amounted to $ 134,448, or 89% of actual spending. In addition, the surplus funds of the road fund amounted to $ 386,162, or 84% of actual expenditure. The board of directors reduced financial transparency by appropriating annually the balance of funds that was not necessary to finance operations.

City of Clarence Industrial Development Agency (CIDA) – Project Approval and Oversight (County of Erie)

The board did not properly approve or monitor its projects. The board also did not verify job creation targets or other criteria when assessing the material aspects of proposed projects before approving them. The board did not properly monitor projects to determine whether project objectives were being met. Officials did not ensure that project approvals were transparent to the public by posting required documents on CIDA’s website. In addition, the board and officials did not ensure the accuracy of CIDA’s annual report before submitting it to state oversight bodies.

Village of Clayton – Claims Verification (Jefferson County)

The board did not properly verify claims prior to payment and did not ensure that written quotes were obtained as required. The board reviewed the claims lists, but generally did not review them before approving payments. Medicare claims totaling $ 495,104 were not approved for payment by council, and claims totaling $ 52,000 to the local Chamber of Commerce did not include the required receipts. Out of purchases totaling $ 239,411 from 34 vendors reviewed by auditors, village officials purchased goods and services totaling $ 141,269 from 27 vendors without obtaining written quotes or keeping supporting documentation for their solicitation or marketing efforts. justifications for not soliciting competition, as required. The village’s procurement policy did not comply with general New York State municipal law.

City of Cortland – Employee Non-Contractual (NC) Benefits (County of Cortland)

Two OSC audits published in 2010 found that NC employees were receiving benefits that were inconsistent with Board approvals. Most of the weaknesses in previous controls remain and the board has yet to establish specific leave benefits for NC employees. As a result, auditors found that seven NC employees earned 2,213 more hours of leave than employees in collective agreements, valued at $ 110,500. Four NC employees were paid for 265 hours of unused vacation leave over and above the limits set for employees in collective agreements, valued at $ 13,700. The mayor has not asked department heads to track their work time or submit time off requests to take time off, and council has not approved all leave levy payments.

City of Hempstead – Compensatory Time (Nassau County)

City officials failed to ensure that comp hours were properly counted and counted. As a result, officials do not have adequate assurance that all competition time is earned appropriately, accurately recorded and properly monitored. City officials did not have a written policy or procedures to ensure that working hours were authorized, documented and accounted for. City officials also did not need preparation time to be properly supported and approved by direct supervisors. Additionally, city officials did not ensure that separation payments that included payment for unused training time were covered.

Town of Hempstead Local Development Corporation (THLDC) – Project Approval and Oversight (Nassau County)

Although the board properly approved and monitored projects in accordance with standard project procedures, it did not set clear and specific goals when approving projects. The board issued a total of $ 96.6 million in tax-exempt bonds and $ 1.8 million in taxable bonds during the audit period. However, THLDC officials cannot determine whether the projects are meeting the intended purpose, as the objectives of the projects are not clearly defined in the authorization resolutions.

Livonia Joint Fire District – Fire Truck Financing and Purchase (Livingston County)

The board of directors was not transparent when funding and purchasing fire apparatus. The council has levied more taxes than necessary to fund annual operations, and its actions have hampered the ability of taxpayers to make informed decisions. The council also overestimated the appropriations to accumulate more than $ 1.1 million in the fund balance to purchase a fire truck costing more than $ 727,000, instead of establishing a capital reserve.

In addition, the Board of Directors has not adopted a fund balance, reserve or budgeting policy, as well as multi-year financial and capital plans.

Town of Randolph – Court Operations (County of Cattaraugus)

The justice system accurately recorded, filed, paid and reported fines and costs. However, justice failed to ensure that computerized records are updated accurately and in a timely manner or that all closed cases are properly reported to the appropriate government agencies.

Track state and local government spending at Open Book New York. As part of State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find the most requested data.

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