May 7, 2022

Audits and reports issued by the New York State Comptroller during the week ending May 6, 2022

New York State Comptroller Thomas P. DiNapoli announced the following audits have been issued during the week ending May 6, 2022:

Click on the text highlighted in colorto access the complete audit report.

Municipal Audits

City of Amsterdam – Budget Review (Montgomery County) City officials did not implement all recommendations in the previous budget review letter when preparing the 2022-23 proposed budget. As a result, certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. 

 

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)  Although the board evaluated projects prior to approval, it did not adequately establish and document their evaluation and approval process. In addition, the board did not properly monitor the performance of businesses receiving financial benefits. 

 

Town of Dix – Justice Court Operations (Schuyler County) The justices did not ensure all collections were properly collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated cases were reported. They did not provide adequate oversight of the clerk or ensure she was properly trained. Neither the justices nor the clerk prepared monthly accountabilities to ensure that all collections were accurately accounted for, and discrepancies could be promptly identified. As a result, recording and reporting errors occurred, causing the court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and defendants $439. 

 

Town of North Greenbush – Town Clerk (Rensselaer County) The clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. As of Dec. 31, 2015, more than $16,000 in cash was collected but not deposited. In 2016, over $13,500 in cash was deposited but not recorded. Remittances to the supervisor were late ranging from one to four months after due. The clerk also did not perform monthly accountabilities to ensure sufficient assets to cover liabilities.  

 

 

Ontario County Four Seasons Development Corporation – Procurement (2021M-197) Corporation officials did not always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. Auditors reviewed payments totaling $305,033 to nine vendors and found officials made purchases from two vendors totaling $58,375 without seeking competition. Auditors reviewed payments totaling $298,044 to 13 professional services vendors and found officials did not follow a competitive process when selecting two professional service providers, paid a total of $40,253, and did not document the rationale for the process that was followed.

 

Village of Port Jefferson – Justice Court Operations (Suffolk County) The justices did not provide adequate oversight of court operations. As a result, errors and irregularities were found in the court’s records. Bank records provided by the senior court clerk were altered and there was a cash shortage of $2,096. The senior court clerk deposited 12 personal checks totaling $2,096 in place of missing cash and deposited receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months later without notifying the justices. These findings were referred to outside law enforcement for review.  

 

Village of Sherman – Treasurer’s Cash Receipts (Chautauqua County)  The former treasurer did not record and deposit collections in an accurate manner. The board did not provide adequate oversight of the treasurer and did not annually audit the former treasurer’s records and reports. The former treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund receipts collected during the period July 1, 2012, through August 3, 2016. The board and village officials did not establish adequate written policies and procedures over the cash receipt collection process.   

 

Village of Suffern – Budget Review (Rockland County) Auditors found that significant revenue and expenditure estimates in the tentative budget were reasonable, and the village’s tentative budget includes a tax levy of $12,029,454, which is within the limit established by law.


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