ARTIFICIAL INTELLIGENCE [AI] IS NOT USED, IN WHOLE OR IN PART, IN PREPARING NYPPL SUMMARIES OF JUDICIAL AND QUASI-JUDICIAL DECISIONS

February 27, 2021

Municipal audits issued during the week ending February 26, 2021

New York State Comptroller Thomas P. DiNapoli announced the following municipal audits were issued during the week ending February 26, 2021.

Click on the text highlighted in color to access the complete audit report.

MUNICIPAL AUDITS

Danby Fire District – Claims Audit (Tomkins County)The board did not adequately audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 disbursements totaling more than $9,200 that should not have been paid prior to board approval. The district did not follow its credit card usage policy requiring documentation for four credit card purchases totaling almost $1,000.

 

Delhi Joint Fire District – Cash Receipts and Disbursements (Delaware County) The board ensured that $746,000 in cash receipts were properly deposited, recorded and disbursed. However, the board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not reconciled to ensure that all receipts were deposited. In addition, $4,700 in fees were waived without evidence of board approval.

 

Sea Breeze Fire District – Board Oversight (Monroe County) The board did not provide adequate oversight of the district’s financial operations, nor comply with mandatory training requirements. The board also did not actively manage district assets and ensure the treasurer maintained basic accounting records including adequate bank and debt obligation records. The board failed to comply with legal mandates to perform an annual audit, file financial reports or audit and approve claims. As a result, the board could not effectively monitor the district’s operations and financial condition.

 

Town of Worth – Audit Follow-Up Letter (Jefferson County)Auditors conducted a follow up review of the town’s progress in implementing recommendations from a prior audit on the town’s financial operations. Auditors found little progress had been made. Of the nine audit recommendations, two recommendations were partially implemented and seven recommendations were not implemented.

 

CAUTION

Subsequent court and administrative rulings, or changes to laws, rules and regulations may have modified or clarified or vacated or reversed the information and, or, decisions summarized in NYPPL. For example, New York State Department of Civil Service's Advisory Memorandum 24-08 reflects changes required as the result of certain amendments to §72 of the New York State Civil Service Law to take effect January 1, 2025 [See Chapter 306 of the Laws of 2024]. Advisory Memorandum 24-08 in PDF format is posted on the Internet at https://www.cs.ny.gov/ssd/pdf/AM24-08Combined.pdf. Accordingly, the information and case summaries should be Shepardized® or otherwise checked to make certain that the most recent information is being considered by the reader.
THE MATERIAL ON THIS WEBSITE IS FOR INFORMATION ONLY. AGAIN, CHANGES IN LAWS, RULES, REGULATIONS AND NEW COURT AND ADMINISTRATIVE DECISIONS MAY AFFECT THE ACCURACY OF THE INFORMATION PROVIDED IN THIS LAWBLOG. THE MATERIAL PRESENTED IS NOT LEGAL ADVICE AND THE USE OF ANY MATERIAL POSTED ON THIS WEBSITE, OR CORRESPONDENCE CONCERNING SUCH MATERIAL, DOES NOT CREATE AN ATTORNEY-CLIENT RELATIONSHIP.
NYPPL Blogger Harvey Randall served as Principal Attorney, New York State Department of Civil Service; Director of Personnel, SUNY Central Administration; Director of Research, Governor’s Office of Employee Relations; and Staff Judge Advocate General, New York Guard. Consistent with the Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations, the material posted to this blog is presented with the understanding that neither the publisher nor NYPPL and, or, its staff and contributors are providing legal advice to the reader and in the event legal or other expert assistance is needed, the reader is urged to seek such advice from a knowledgeable professional.
New York Public Personnel Law. Email: publications@nycap.rr.com