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October 04, 2023

Municipal and School Audits released by New York State Comptroller Thomas P. DiNapoli

On October 3, 2023, New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were issued.

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

 

Cattaraugus County – Sexual Harassment Prevention (SHP) Training

SHP training was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected officials did not complete the annual training.

 

Town of Orangeville – Town Clerk/Tax Collector (Wyoming County)

The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and accurate accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the board as required. The clerk also did not: accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the supervisor or the county treasurer within the required timeframes; or accurately record and report real property tax collections.

 

Wallkill Central School District – Claims Auditing (Ulster County)

The claims auditor did not ensure claims were adequately supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. Auditors reviewed 100 claims totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did not have sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims totaling $464,801 were not included in the claims auditor reports to the board. As a result, the board was not aware of all claims paid.

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