ALBANY - State Comptroller Thomas DiNapoli’s office completed the following audits:
Cattaraugus County – Court and Trust Funds (2014M-85)
Records maintained by the county clerk and surrogate’s court were up-to-date and complete. The treasurer established adequate procedures, maintained appropriate records, and properly reported the condition of court and trust funds and abandoned property to the Office of State Comptroller.
Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie County)
Town officials structured and awarded a bid for public works projects inappropriately, and managed the contract in a manner that routinely favored the contractor and caused the town to unnecessarily pay significantly more than needed.
Village of Endicott – Budget Review (Broome County)
The significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. However, the water and sewer funds’ tentative budgets are not balanced, and include a deficit of more than $273,000 and $264,000. Village officials said they recognized the deficit, and planned to raise water and sewer rates to make up the difference. The village’s tentative budget exceeds the property tax levy limit.
Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
Auditors found the issuance of debt proceeds were properly authorized by the board and the proceeds and related expenditures were appropriately accounted for by the chief financial officer.
West Glens Falls Fire Company #1 – Internal Controls Over Financial Operations (Warren County)
The board failed to provide adequate guidance to those responsible for receiving and depositing cash and exercised little oversight of the treasurer and other officials who performed these duties. Further, the board, company members and taxpayers do not have complete assurance that foreign fire insurance proceeds were used in an appropriate manner.