ALBANY - State Comptroller Thomas DiNapoli’s office completed audits of the Town of Prattsville, Town of Riverhead and City of Rome.
Town of Prattsville – Justice Court (Greene County)
Town justices did not perform proper bank reconciliations, deposit cash receipts in a timely manner, adequately segregate the court clerk’s duties and provide proper oversight of the court clerk. Auditors found one town justice had unidentified funds totaling $1,848 in his bank account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and another town justice had a cash shortage totaling $852 which had not been detected or corrected.
Town of Riverhead – Allocation of Administrative Costs (Suffolk County)
The town allocates services provided by the town-wide general fund departments to other funds and districts. Town officials, however, have not developed an allocation plan based on the direct relationships between the services paid by the general fund and the actual services received by the benefiting departments or funds. Therefore, the cost for services may be inequitably charged to different tax bases.
City of Rome – Internal Controls Over Capital Projects (Oneida County)
Although city officials had procedures to properly authorize capital projects, they did not adequately monitor financial activity or close completed projects in a timely manner. As a result, the city had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Of the completed projects, 48 had surplus balances totaling $3.4 million. The remaining 30 completed projects had deficits totaling $3 million.