New York State Comptroller Thomas P. DiNapoli announced the following audits and reports were issued during the week ending October 1, 2021.
Click on the text highlighted in color to access the complete audit report.
MUNICIPAL AUDITS
Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The clerk generally recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, 2021 were not deposited within three days, as required. The board did not perform an annual audit of 2020 records, as required.
Town of Machias – Supervisor’s Financial Duties (Cattaraugus County) The supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor also did not provide adequate oversight of the bookkeeper. The supervisor did not provide detailed monthly financial reports to the board. Auditors found the supervisor did not review monthly bank reconciliations. In addition, the supervisor did not prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller in a timely manner.
Town of Stanford – Financial Management (Dutchess County) The board did not properly manage the town’s financial condition and did not adopt realistic budgets. The board adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58% decrease in real property taxes. The board also adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board exceeded its fund balance policy limit by $645,366.
OTHER REPORTS
On October 1, 2021, State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor and New York State Police Superintendent Kevin P. Bruen announced that a second former state police mechanic [Mechanic #2] has pleaded guilty to corrupting the government in the third degree, a felony, and petit larceny, a misdemeanor. At the time of his plea, he paid back $12,865 in restitution and was placed on interim probation.
This is the second guilty plea that has resulted from the Comptroller's and the District Attorney's joint investigation.
Mechanic #2 was found to be breaking the law and will be held fully accountable. One of two non-sworn civilian employees responsible for maintaining police vehicles, Mechanic #2 he was convicted of ordering auto parts and tools for personal use on the state police-paid account at United Auto Supply.
DiNapoli’s analysis of thousands of United Auto Supply invoices found that between April 2015 and October 2020, there were over $54,000 in inappropriate purchases on the state police account.
Earlier another civilian mechanic [Mechanic #1] pleaded guilty to felony corrupting the government in the third degree and was sentenced to interim felony probation. As part of his plea, Mechanic #1 paid back $20,000. He is due back in court for sentencing in December.
State police said they recovered more than $4,800 worth of state funded auto supplies, tools and parts at Mechanic #2's home.
Mechanic #2 retired during the investigation and was not employed with the state police at the time of his arrest. He had been employed by the state police for at least 30 years.
Mechanic #2 appeared before Judge Patrick O’Sullivan in Madison County Court. He is due back in court on Dec. 2, 2021.