ALBANY - State Comptroller Thomas DiNapoli’s office completed audits the following school districts and municipal agencies:
Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (Clinton County)
The board had not adopted comprehensive written policies and procedures providing guidance and internal controls over departmental cash receipts. In addition, internal controls over the district’s information technology system were not appropriately designed or operating effectively.
Frontier Central School District – Financial Condition and Mobile Devices (Erie County)
The district reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of district operations this is a dangerously low level. Auditors also found that district officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s acceptable-use policy.
Utica City School District – Financial Condition (Oneida County)
The district relied heavily on the use of fund balance in the 2010-11 and 2011-12 budgets. As a result, the district’s unexpended surplus funds declined to a deficit of $1.1 million. In addition, the district borrowed nearly $10 million during the same time frame to meet short-term cash flow needs, incurring $150,000 in interest costs.
Town of Amenia – Leave Accruals (Dutchess County)
Internal controls in the payroll department were generally operating effectively. However, the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals.
Jericho Water District – Water Use Charges (Nassau County)
District customers were accurately billed, penalties were calculated correctly, and late fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized by a designated official.
Town of Poland – Internal Controls Over Vehicle Fuel Inventory (Chautauqua County)
The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given time and it does not take periodic physical inventories for reconciliation purposes. In addition, town officials have not taken measures to provide physical security over the fuel supply. Auditors determined that approximately 7,100 gallons valued at $23,500 were unaccounted for.
Town of Porter – Capital Projects (Niagara County)
Town resources are being inappropriately reported and sequestered in the capital projects fund because the board and supervisor did not close completed capital projects and transfer the remaining money to the appropriate operating fund. For example, the town is accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital projects fund. Town officials have not established future plans for this cash.