ALBANY - State Comptroller Thomas DiNapoli’s office completed the following audits:
Village of Attica – Justice Court (Wyoming County)
The village justices did not properly account for all court fines, fees and surcharges. Auditors found, however, that the current justice generally made timely and intact deposits, and all monthly reports were submitted to the state Justice Court Fund in a timely manner.
Columbia County Department of Weights and Measures – Internal Controls Over Revenue Collection (2013M-400)
The county has not established effective internal controls over the department’s revenue collections. Billings for inspection fees and fines totaling $4,490 were not recorded and uncollected fees and fines totaling over $600 have not been collected. Also, the department does not charge inspection fees up to the maximum amounts permitted by regulation.
Village of Harriman – Audit Follow-Up (Orange County)
It appears that the village has made progress implementing corrective action. Of the four previous audit recommendations, two recommendations were implemented and two recommendations were partially implemented.
Town of Westfield – Financial Management (Chautauqua County)
For the last three completed fiscal years, the board adopted budgets that inappropriately allocated $223,080 in state retirement contributions and medical insurance costs to the highway town-outside-village fund, and sales and use tax revenues totaling $88,605 to the general town-wide fund. This caused an inequity in favor of the taxpayers that reside in the village of Westfield at the expense of those taxpayers that reside outside the village.