On December 2,
2024, New York State Comptroller Thomas P. DiNapoli announced
the following municipal and school audits were posted on the Internet
Click
on the text highlighted in color to access the text of the item
posted.
Town of
Oxford – Procurement (Oswego County) Town officials did not always use a competitive process when
purchasing goods or services, as required. Of the purchases totaling $1.7
million reviewed, town officials did not seek competition for purchases
totaling $848,783. As a result, the board did not ensure that the town obtained
the most favorable terms in the best interests of its taxpayers.
Randolph
Academy Union Free School District – Capital Asset Inventory Records
(Cattaraugus County) District officials did not maintain complete and accurate capital
asset inventory records. The superintendent was responsible for maintaining
these records but was unfamiliar with the requirements of, and did not comply
with, the district’s capital asset policy. As a result, of the 90 capital
assets with a total cost of approximately $93,000 that were selected for review
- four laptop computers with a purchase cost totaling approximately $2,000
could not be located, and five capital assets with a purchase cost totaling
approximately $3,000, including a gaming laptop, a karaoke machine and noise
canceling headphones, were not included on the inventory records, making them
more susceptible to theft.
Oakfield-Alabama
Central School District – Procurement (Genesee County) District officials did not always comply with state law or
the district’s procurement policy and supplemental procedures when procuring
goods and services. Of the 62 purchases totaling $4.9 million that were tested,
district officials did not have evidence that goods and services totaling
$930,806 were competitively procured. As a result, there is an increased risk
that goods and services were not obtained at a favorable cost.
Town of
Volney – Financial Operations Oversight (Oswego County) The supervisor did not perform his financial
responsibilities, and the board did not provide adequate oversight of financial
operations. As a result, the town may have levied more taxes than necessary.
Specifically, the supervisor did not maintain financial accounting records or
present records to the board for audit as required by state law. Because of
this, the board was unable to monitor the town’s overall finances or conduct
required annual audits. The board also adopted budgets for fiscal years 2023
and 2024 that were not based on prior-year results of operations. In addition,
transparency was impaired because the town’s 2021, 2022 and 2023 Annual
Financial Reports were not filed with the Office of the State Comptroller.
Village of
Sloan – Clerk-Treasurer (Erie County) Although the clerk-treasurer generally recorded financial
transactions accurately, transactions were not always recorded in a timely
manner. The clerk-treasurer also did not provide timely or accurate financial
reports to the board. As a result, the board may have made financial decisions
with inaccurate and out-of-date financial information. Auditors also found the
cash balances reported on the monthly treasurer’s reports that were provided to
the board approximately six weeks after month-end were not accurate. Had the
clerk-treasurer performed and the board reviewed bank reconciliations, these
inaccuracies would have been identified and corrected.
City of
Newburgh – Budget Review (Orange County) The city’s use of approximately $3.2 million of fund balance
to close gaps in the budget decreases the fund balance that is available to
cover unforeseen circumstances. The city should refrain from including the
additional $1.5 million revenue and corresponding expenditures in its 2025 adopted
budget for the New York State Touring Route Program because there is no
assurance the state will appropriate additional money for this program in
fiscal year 2025-26. The city could potentially face a shortfall of $1.2
million in metered water revenue and $752,730 in sewer usage revenue if revenue
estimates are not realized. The city has budgeted $23.9 million for personnel
services in the general fund. However, the city’s proposed budget includes a
reduction of $3.7 million in the general fund for a “vacancy factor,” a
budgeting technique used by the city to account for open personnel positions,
which may not be prudent, as it leaves personnel services appropriations with
insufficient amounts to cover expenditures. Auditors found the appropriations for
personnel services are likely underestimated by as much as $3.7 million. In
addition, budgeted funding for police overtime of $748,605 is likely
underestimated by at least $982,269. The proposed budget does not include a
contingency appropriation in the general fund. Nor does it include a tax
overlay, which could potentially create a revenue shortfall in 2025. Finally,
the proposed budget includes a tax levy of $24.5 million, which is $115,087
from exceeding the tax levy limit.
Jefferson
County Industrial Development Agency (JCIDA) – Audit Follow-Up The JCIDA has demonstrated minimal progress implementing
recommendations in an audit report released in October 2020. Of the five audit
recommendations, one recommendation was fully implemented, two recommendations
were partially implemented, and two recommendations were not implemented.
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