ALBANY - State Comptroller Thomas DiNapoli’s office completed audits of the Albany County Department of Weights and Measures, Allegany County, Carle Place Water District, Circleville Fire Company, Village of Hempstead, Hoags Corners Volunteer Fire Company, Humphrey Fire District, Livonia Hook and Ladder Company No. 1., McConnellsville Fire District, Putnam County, Village of Speculator, Village of Valley Stream and the Village of Washingtonville.
Albany County Department of Weights and Measures – Potential Revenue Enhancements and Internal Controls Over Cash Receipts (2013M-278)
The department may not be conducting inspections of all eligible businesses in the county and fines are being imposed below the maximum amounts allowed by law. Also, the duties of billing, cash collecting and recordkeeping are not segregated.
Allegany County – Court and Trust Funds (2014M-74)
Records maintained by the Surrogate's Court were generally up-to-date and complete, and no material discrepancies were found. In addition, auditors found that the treasurer established adequate procedures, maintained appropriate records and properly reported the condition of court and trust funds to the Office of State Comptroller.
Carle Place Water District – Procurement (Nassau County)
The district board did not ensure that competition was sought when procuring goods and services not subject to bidding. For eight of the nine professional service contracts reviewed by auditors, district officials did not solicit competitive bids.
Circleville Fire Company – Selected Financial Activities (Orange County)
The president did not ensure that the company treasurer fulfilled his duties. The treasurer was allowed to pay bills and make cash withdrawals without evidence of company approval or without proper supporting documentation. The treasurer did not perform bank reconciliations and failed to supply the members with necessary financial reports.
Village of Hempstead – Budget Review (Nassau County)
The significant revenue and expenditure projections in the tentative budget are reasonable. The village's proposed budget includes a tax levy which exceeds the allowable property tax levy limit. Therefore, to comply with the law, the board must adopt a local law overriding the tax levy limit before they adopt the proposed budget.
Hoags Corners Volunteer Fire Company – Internal Controls Over Financial Operations (Rensselaer County)
The company's books and records were reliable and the monthly financial reporting to the board was adequate. Collections were deposited intact and were properly recorded in the accounting program. Auditors, however, found the collections were not always deposited in a timely manner.
Humphrey Fire District – Internal Controls Over Financial Operations (Cattaraugus County)
The treasurer maintained appropriate financial records and the board generally provided adequate oversight of district financial activities. However, the treasurer did not submit an annual report of financial activity to the board and has not filed the required annual financial report with OSC since 2008.
Livonia Hook and Ladder Company No. 1, Inc. – Internal Controls Over Financial Operations (Livingston County)
The company board does not provide adequate oversight of financial activities. The board has not adopted any written policies and procedures for financial operations and the company's financial duties are not adequately segregated. Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain separate records of expenditures from these moneys.
McConnellsville Fire District – Internal Controls Over Financial Operations (Oneida County)
The board did not ensure that complete accounting records were maintained and monthly and annual financial reports were prepared. In addition, the board did not follow the statutory requirements with regard to adopting the 2014 budget and computing the tax levy limit. It also has not adopted a code of ethics, procurement policy or an investment policy.
Putnam County – Probation Department Collection of Revenues (2014M-5)
Auditors found that the department has instituted proper controls and is collecting revenues due to the county. The department recorded collections of $74,685 in DWI fees, $39,797 in administrative fees, $21,312 in ignition interlock fees and $17,672 in restitution and surcharges during the audit period.
Village of Speculator – Financial Condition (Hamilton County)
The board did not effectively manage the village's financial condition. Water and sewer revenues were consistently overestimated which caused fund balance to decrease significantly in both funds from fiscal years 2009-10 through 2011-12. The poor financial condition of the water and sewer funds has negatively impacted the cash flow of the village's general fund.
Village of Valley Stream – Cash Receipts and Selected Village Operations (Nassau County)
Auditors identified weaknesses in the cash collection procedures in the village recreation department, clerk's office, highway department and library. Management and employees developed cash collection procedures that were not consistent with good internal control practices, resulting in errors recording and reporting cash receipts.
Village of Washingtonville – Financial Condition (Orange County)
The board did not properly monitor and manage the village's financial condition. As a result, fund balance for all three major village funds decreased significantly from 2008-09 to 2011-12 due to operating deficits caused primarily by poor budgeting which resulted in revenue shortfalls and overspent appropriations. Further, the board has not developed comprehensive, multiyear financial and capital plans to improve the budget development process.