New York State Comptroller Thomas P. DiNapoli announced the following local government audits were issued on February 20, 2025
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Montgomery County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services officials did not always have the documentation needed to process SNAP applications correctly and in a timely manner. Department officials also did not have the required documentation that was needed to process 13 approved SNAP cases (28%) nor did they process nine approved SNAP cases (20%) in a timely manner. These cases were approved between one and 77 days after the 30-day requirement. While the 30 denied cases were accurately denied, department officials did not process five of those cases (17%) in a timely manner. These cases were denied between one and 23 days after the 30-day requirement. In addition, while department officials made CCAP payments for eligible families within required timeframes, they overpaid three childcare providers a total of $7,104. The overpayments occurred because officials did not properly review the payments to the providers.
Town of Wilson – Fuel Procurement and Monitoring (Niagara County) Town officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town board did not provide adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the town’s procurement policy, controlling fuel access, safeguarding inventory, monitoring usage, maintaining perpetual inventory records, performing inventory reconciliations or establishing clear written guidance. Town officials procured diesel and gasoline fuel totaling $117,720 without competition and did not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not establish controls to safeguard the town’s fuel, town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely for town purposes.
Town of Allen – Town Clerk Collections (Allegany County) The town clerk did not always record fees accurately or deposit them timely, but fees were properly deposited intact and generally remitted timely and reported accurately to the town supervisor. The clerk accurately recorded tax collections but did not always deposit collections timely. Specifically, the clerk did not deposit tax collections totaling approximately $500,000 within 24 hours of the date collected or deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as required. The clerk also did not remit real property taxes to the supervisor on a weekly basis or provide a monthly report of amounts collected, as required. In addition, the clerk collected proceeds from the sale of culvert pipes to residents, but the highway superintendent did not maintain suitable records to allow auditors or the town board to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the supervisor for deposit.
Town of Allen – Claims Audit (Allegany County) The town board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected, and that town officials paid more for goods and services than necessary. Auditors determined that 103 claims totaling approximately $108,000 were not sufficiently itemized and should not have been approved for payment, 47 claims totaling approximately $41,000 did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an appropriate department head and two claims totaling approximately $160 for membership dues could not be located and provided for our review. As a result, auditors could not confirm whether they were for a valid and legal town purpose.
City of Cohoes - Physical Accessibility to Programs and Services (Albany County) Of the 293 applicable physical accessibility components reviewed, auditors identified 49 (17%) where city officials could consider taking additional steps to increase physical accessibility at selected city facilities.
Town of Chili – Physical Accessibility to Programs and Services (Monroe County) Of the 781 applicable physical accessibility components reviewed, auditors identified 24 (3%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.
Village of Floral Park – Physical Accessibility to Programs and Services (Nassau County) Of the 575 applicable physical accessibility components reviewed, auditors identified 83 (14%) where village officials could consider taking additional steps to increase physical accessibility at selected village facilities.
Town of Big Flats – Physical Accessibility to Programs and Services (Chemung County) Of the 541 applicable physical accessibility components reviewed, auditors identified 100 (19%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.