ALBANY - State Comptroller Thomas DiNapoli’s office completed the following audits:
Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
Auditors found numerous weaknesses in controls over payroll processing and the maintenance of time and attendance records within the sheriff’s office. Control weaknesses allowed two administrative employees to receive more than $56,000 in overtime pay without pre-approval and proper supporting documentation. In addition, the county purchased more than 2,100 prescription medications totaling about $198,000 for inmates from a local pharmacy without the benefit of competition or obtaining price quotes.
City of Batavia – Awarding Contracts for Goods and Services (Genesee County)
The city did not properly award all contracts and has not annually reviewed the procurement policy, as required by law. Audits found that the city awarded contracts to four professional service providers without evidence of any cost benefit analysis. Payments to these vendors totaled $260,987 during the audit period.
Caton No. 1 Fire District – Financial Oversight (Steuben County)
The board did not establish or implement adequate internal controls to properly oversee the district’s financial operations. As a result, the district incurred operating surpluses and retained unexpended surplus funds totaling more than $270,000, or 169 percent of the budgeted appropriations, in 2013. In addition, the board did not adequately segregate the treasurer’s duties or implement compensating controls such as performing an annual audit of her records and reports.
Town of Henrietta – Financial Management and Purchasing (Monroe County)
The town board adopted budgets that were not based on sound and realistic estimates of revenues and expenditures, and the town has accumulated a significant amount of unexpended surplus funds. Also, the board did not provide sufficient oversight over financial operations or establish and monitor policies and procedures to help ensure that the supervisor properly accounted for all financial activity and adequately segregated financial duties.
Village of Middleport – Water and Sewer Rents (Niagara County)
The clerk-treasurer properly billed, collected and deposited water and sewer rents. However, audits found significant control deficiencies. The clerk-treasurer’s records were not up-to-date to reflect the village’s current financial position. Auditors also found any employee in the clerk-treasurer’s office could handle all aspects of a financial transaction.
Slaterville Springs Fire District – Internal Controls Over Financial Activity (Tompkins County)
The district board lacked some key components to ensure that financial activity was properly recorded and reported. In addition, the district treasurer has not filed the required annual financial report with OSC for the last three years.
Village of Westbury – Purchasing, Claims Audit and Information Technology (Nassau County)
Village personnel did not always obtain and document verbal or written quotes before purchasing goods and services as required by the village’s procurement policy. In addition, village officials have not established sufficient internal controls over key components of the village’s information technology system, including the safeguarding of computerized financial data against unauthorized access or potential loss, data backup, monitoring of remote-access users and server room security.