Albany - State Comptroller Thomas DiNapoli’s office completed the audits of the Town of Carrollton, Town of New Scotland and the Town of Woodstock.


Town of Carrollton – Internal Controls Over Selected Financial Activities (Cattaraugus County)
The town board failed to prevent the town supervisor from using town resources for his personal benefit, which cost the town nearly $15,000. Internal controls over cash receipts in the clerk’s office were not appropriately designed or operating effectively, which resulted in an apparent shortage of $3,405. The town's 2012 adopted budget includes a tax levy of $332,312, which exceeds the allowable tax levy of by $8,327.

Town of New Scotland – Internal Controls Over Transfer Station Collections (Albany County)
The town board has not adopted cash collection policies and procedures for transfer station operations. Refuse and garbage charges have been decreasing since the 2008 fiscal year and it appears that money is missing from the transfer station as a result of poor controls. Law enforcement officials have been notified of the likely theft of transfer station receipts.

Town of Woodstock – Financial Activities and Information Technology (Ulster County)
The town did not always use competitive methods when purchasing goods and services. Auditors tested six purchases amounting to $252,611 that required competitive bidding and found that five purchases totaling approximately $164,000 had not been competitively bid. In addition, town officials have not established adequate internal controls to effectively safeguard the town’s computer system and data.