On December 13, 2023, New York State Comptroller Thomas P. DiNapoli
announced the following Municipal and School audits were issued.
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on the text highlighted in color to access both the summary and the complete
audit report
Fillmore Central School
District – Credit Cards and Purchase Cards (Allegany County) Although
the 230 charges reviewed by auditors totaling approximately $40,000 were for
appropriate district purposes, charges were not properly approved or adequately
supported. All 230 charges had one or more exceptions that could have led to
potentially inappropriate card use, including approximately $38,000 in
charges were not properly approved prior to the card being used; and
approximately $12,000 in charges did not have adequate support to show what was
purchased.
Hastings-on-Hudson Union Free
School District - Information Technology (IT) (Westchester County) District
officials did not ensure that unneeded network user accounts were disabled in a
timely manner. As a result, 21% of the district’s network user accounts were
unneeded and provided additional entry points that could have been used to
inappropriately access the network and view personal, private and sensitive
information, make unauthorized changes to records, deny legitimate access to
electronic information, or gain access to or control over other IT functions.
Auditors found that officials did not convey management’s expectations for
managing network user accounts through written policies and procedure or
disable 551 unneeded network user accounts.
Stafford Fire Department Inc.
- Financial Management (Genesee County) The
board and treasurer did not properly manage the department’s finances. The
board did not adopt realistic budgets or take an active role in monitoring
department finances. As a result, the operating budget was underestimated by $29,667
in 2021 and by $33,298 in 2022. Auditors found the board did not: include
revenue estimates in the budgets for 2021, 2022 and 2023. It did not develop a
written multiyear financial or capital plan to help guide budget development
and save for capital asset and equipment purchases.
Town of Baldwin – Claims
Auditing (Chemung County) The board did not always
properly audit claims before approving them for payment. Due to insufficient
documentation, auditors were unable to determine, and the board was unable to
support, it approved claims before payment. A review of 71 claims totaling
approximately $55,100 determined that town officials did not comply with the
town’s procurement policy. In addition, 23 claims totaling approximately
$35,000 did not contain evidence that the required competition was sought and
nine claims totaling approximately $7,400 were not supported with sufficient
documentation such as detailed receipts, weigh tickets or itemized invoices.
Town of Berkshire –
Procurement and Conflict of Interest (Tioga County) The
board did not consistently seek competition for purchases or avoid conflicts of
interest. As a result, goods and services may not have been procured in a
cost-effective manner. Of the 113 purchases totaling $771,727 auditors
reviewed, officials did not seek or could not support that they sought
competition for 36 purchases totaling $211,171, or 27. The town may have
saved $3,891 on diesel fuel purchases if town officials had used the New York
State Office of General Services contract to purchase diesel fuel.
Additionally, the highway superintendent had a prohibited interest in a
contract between the town and his construction company, providing construction
services totaling $3,000.
Town of Hamburg - Finance
Office (Erie County) The board and town officials
did not ensure that credit card purchases were supported and for proper
purposes. As a result, the former director of finance made improper credit card
purchases totaling approximately $2,000 and approved her own credit card
purchases. The former director was arrested in September 2022 for charges
relating to her use of the town’s credit card. She pleaded guilty to disorderly
conduct in December 2022. Additionally, the board and town officials did
not ensure the finance office payroll was accurate and supported. The town also
made improper, questionable and unsupported payroll payments totaling more than
$19,000 to the former director while an employee who reported to her received
unsupported out-of-title payroll payments totaling approximately $1,400.
Additionally, personnel directors approved their own overtime pay totaling more
than $5,000.
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