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Village of Coxsackie – Treasurers’ Records and Reports (Greene County) The treasurers did not maintain complete, accurate and timely records and reports or adhere to generally accepted accounting principles. Auditors identified transactions totaling $420,215 that were not recorded, $236,921 that were incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the board’s ability to properly and effectively monitor and manage the village’s financial operations was reduced. Additionally, the board did not annually audit the treasurers’ records to ensure they were accurate, complete and maintained in a timely manner.
Midway Fire District – Claims Auditing (Albany County) Although required, the board did not thoroughly and deliberately audit all claims during the audit period. Auditors reviewed 71 claims (57 disbursements) totaling $542,613 and determined that 26 claims totaling $123,874 were not always adequately supported; included sales tax that should not have been paid, unnecessary charges including potentially inappropriate gift cards; or were not audited and approved by the entire board prior to payment. The lack of a proper audit of claims increased the risk that claims for inappropriate purposes could be paid, or that irregularities could go undetected and uncorrected.
Town of Morehouse – Transparency of Fiscal Activities (Hamilton County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, although the supervisor prepared and filed the 2024 annual financial report (AFR) with the Comptroller’s Office, as required by state law, the supervisor did not provide the board with complete monthly financial reports.
Saranac Fire District – Board Oversight (Clinton County) The board did not adequately oversee the district’s financial operations related to maintaining accounting records, preparing bank reconciliations, submitting monthly and annual financial reports, performing annual audits, receiving state contract pricing for purchases and auditing and approving claims. As a result, the board’s ability to effectively manage the District’s financial condition, make sound financial decisions and ensure that the district only incurred necessary costs and paid for goods and services that were for appropriate district purposes were impaired. In addition, the district faced an increased risk of theft, waste and abuse of district resources.
Town of Steuben – Transparency of Fiscal Activities (Oneida County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did not file the 2022 through 2024 AFRs with the Comptroller’s Office within 60 days after the fiscal years’ end, as required by law. Furthermore, the supervisor did not properly maintain financial information recorded in the accounting records, provide the board with all necessary monthly financial reports, and ensure town employees were paid in accordance with board-approved pay rates.
South Butler Fire District – Audit Follow-Up (Wayne County) An audit released in April 2021 determined that the board did not provide adequate oversight of the district’s financial operations and did not adopt or enforce key financial policies. In a follow-up, auditors found that of the audit report’s 14 recommendations, the board implemented five, partially implemented one and did not implement eight.
Quaker Street Fire District – Audit Follow-Up (Schenectady County) An audit released in December 2021 found that the board did not provide oversight to ensure purchases complied with the district’s procurement policy, claims were adequately reviewed, and financial reports were filed. Of the audit report’s seven recommendations, the board partially implemented one and did not implement six.
Caledonia Joint Fire District – Audit Follow-Up (Livingston County) An audit released in November 2024 determined that the board and district officials did not properly plan for long-term financial and capital needs. Of the audit report’s two recommendations, the board and district officials fully implemented one recommendation and partially implemented one recommendation.
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