December 2, 2014

Selected reports and information published by New York State's Comptroller Thomas P. DiNapoli on December 2, 2014


Selected reports and information published by New York State's Comptroller Thomas P. DiNapoli on December 2, 2014
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Village of Bainbridge – Financial Operations (Chenango County)
The board did not request adequate reports from the clerk-treasurer and was unable to make informed financial decisions. In addition, the clerk-treasurer’s records understated the total fund balance of the general, water and sewer funds by $114,572, $74,000 and $42,300. 


Village of Bellerose – Procurement and Cash Receipts (Nassau County)
Village officials do not require the use of requisitions and purchase orders when purchasing goods and services. The village did not seek competition when purchasing goods and services that are not subject to bidding and when selecting professional service providers. In addition, the board did not provide sufficient oversight of purchases made with village credit cards. 


Village of Brushton – Fiscal Oversight (Franklin County)
The clerk-treasurer did not perform monthly bank reconciliations or provide the board with complete and accurate monthly financial reports. In addition, the clerk-treasurer has not filed an annual financial report with the Office of the State Comptroller since the 2008-09 fiscal year. Also, the board did not annually audit the clerk-treasurer’s records and reports. 


Town of Day – Supervisor’s Records and Reports (Saratoga County)
Expenditures were accurately recorded in the accounting records, however, monthly reports contained inaccurate monthly cash balances. Additionally, revenues received in 2014 totaling more than $500,000 were not recorded in the accounting records or reported to the board. 


Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (Cattaraugus County)
The board did not develop and implement adequate internal controls over cash disbursement and receipt functions. Auditors found approximately $38,000 in unsupported disbursements that may not have been for appropriate company purposes, including approximately $3,800 paid to the treasurer and nearly $3,000 paid to the fire chief.



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