Wednesday, March 26, 2014
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ALBANY - State Comptroller Thomas DiNapoli’s office completed audits of the Town of Alabama, Caledonia Fire Department, Caledonia Joint Fire District, Cayuga County Community College, Dutchess County, Town of Marcellus and the Uniondale Fire District.
Town of Alabama – Town Clerk Operations (Genesee County)
The town clerk deposited all moneys collected and remitted these moneys to the supervisor, county and other agencies appropriately. Moneys collected were also reported in an accurate and timely manner. However, the town board is not providing adequate oversight of the clerk’s operations.
Caledonia Fire Department – Internal Controls Over Financial Operations (Livingston County)
The department has not adopted any written policies and procedures for financial operations other than the by-laws, which were not adequate or consistently followed. In addition, the board did not provide adequate oversight of the treasurer, who was responsible for all financial duties.
Caledonia Joint Fire District – Internal Controls Over Financial Operations (Livingston County)
The district board generally provides adequate oversight of financial activities, but improvements can be made. Specifically, monthly reports provided by the treasurer include only year-to-date information and do not provide detail for the current month’s activities, which makes it difficult to monitor operations.
Cayuga County Community College – Information Technology (2013M-291)
Auditors found a number of weaknesses in the college’s internal controls over information technology assets. For example, the college does not regularly monitor or review its computers to ensure that all software installed is approved and legally obtained.
Dutchess County – Financial Condition (2013M-370)
Budgeted revenues and expenditures for the 2014 proposed budget were reasonable and the budget was structurally balanced. However, the general fund balance was used to cover shortages in the county’s enterprise funds. The general fund balance decreased by nearly $9.4 million between 2010 and 2012.
Town of Marcellus – Supervisor’s Records and Reports (Onondaga County)
The town supervisor did not maintain complete and accurate accounting records for all town funds or ensure that bank reconciliations were properly performed. This resulted in accounting errors and the failure to file annual financial reports with the Office of the State Comptroller in a timely manner. Also, the board did not annually audit, or have an independent public accountant audit, the supervisor’s records.
Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (Nassau County)
The district board did not review and/or approve, monitor or control the firehouse hall rental process. As a result, one commissioner was able to rent the hall to various individuals and organizations and collect but not deposit any of the approximately $44,000 in rental moneys generated by these events. In addition, the district has more sport utility vehicles than appear to be necessary for appropriate district operations.