On April 24, 2024 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 the complete audit report posted on the Internet.
Town of Lincoln – Disbursements (Madison County)
The board and former supervisor did not ensure that disbursements were adequately supported and properly approved. The former supervisor received 13 check payments, totaling $5,142, that were not supported. Also, three of these payments totaling $2,605 were not audited and approved by the board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly audited and approved by the former supervisor rather than the board. In addition, 13 claims, totaling $23,116, did not contain sufficient supporting documentation. Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, and one bookkeeper received $1,751 in additional pay with no evidence of approval.
Town of Lincoln – Town Clerk (Madison County)
The former clerk did not properly account for, deposit, report or remit collections. As of April 13, 2022, the former clerk could not account for cash totaling $3,869. The former clerk also did not deposit $4,038 in cash collections recorded from Jan. 1, 2018 through April 13, 2022, or maintain complete records for all cash collected. Town officials found $622 in cash in her office with no supporting records showing the source of the funds. She also did not record 44 checks totaling $4,320 in the accounting system, and improperly voided other receipts totaling $769. These unrecorded receipts and voids enabled the former clerk to conceal cash collections that were recorded but not deposited. In addition, the board did not perform an annual audit of the former clerk’s records, as required. In July 2023, the former clerk was arrested on charges of petit larceny for stealing nearly $4,000 from the town. In February 2024, she pleaded guilty to the theft, paid restitution of $3,869 and received a one-year conditional discharge.
Raquette Lake Union Free School District – Business Office Operations (Hamilton County)
The board and district officials did not provide effective oversight of the business office operations. Specifically, the board did not ensure the required 2021-22 annual financial report was filed or obtain adequate written agreements with a third party providing accounting and reporting services that specified the roles and responsibilities of the district and the third-party provider. The board also did not implement controls to safeguard the treasurer's signature on disbursement checks or monitor the third-party online access to the district’s bank accounts.
Village of Suffern – Budget Review (Rockland County)
Based on the results of the review, auditors found that the
significant revenue and expenditure projections in the 2024-25 proposed budget
are reasonable. They also found that the village’s tentative budget includes a
tax levy of $12,533,658, which is within the limit established by law.
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