ALBANY - State Comptroller Thomas DiNapoli’s office completed the following audits:
Village of Catskill – Financial Oversight (Greene County)
Village officials have not adequately monitored the village’s financial operations. The treasurer did not maintain accurate and timely accounting records, which caused the general ledger to be out of balance by nearly $7 million. In addition, the board has not developed a multiyear financial plan or capital plan.
Town of East Fishkill – Financial Condition (Dutchess County)
Town officials did not adopt realistic budgets based on historical or known trends for the town’s three sewer districts. As a result, the sewer fund’s financial condition has deteriorated in recent years. As of Dec. 31, 2012, the sewer fund reported an accumulated deficit of $160,150 and its accumulated deficit for 2013 was approximately $249,000.
Hughsonville Fire District – Internal Controls Over Cash Disbursements (Dutchess County)
The board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was attached. Consequently, 18 vouchers totaling $23,605 were not approved by the board prior to payment, six vouchers totaling $24,899 had no invoice attached and 62 vouchers totaling $151,796 had no receiving or other supporting documentation attached.
Lumberland Fire Department, Inc. – Controls Over Financial Activities (Sullivan County)
Department officials did not always ensure compliance with the department’s by-laws. The department does not provide any oversight of the secretary-treasurer’s duties and compensating controls have not been established.
Village of Mastic Beach – Treasurer’s Office and Credit Cards (Suffolk County)
The treasurer did not provide board members with financial information such as budget status reports or bank reconciliations and, as a result, the board is not adequately informed of the village’s fiscal affairs. In addition, board members and village employees are using village credit and purchase cards without authorization. Auditors found that more than $48,000 in purchases had inadequate documentation.
South Farmingdale Water District – Information Technology (Nassau County)
The board has not adopted a disaster recovery plan, which would minimize potential disruptions of the district’s computer network. While computer policies do not guarantee the safety of an entity’s computer system, the lack of policies significantly increases the risk that data, hardware and software systems may be lost or damaged by inappropriate access and use.
Village of West Hampton Dunes – Financial Operations (Suffolk County)
The board did not properly segregate the treasurer’s duties or provide sufficient oversight of their work. The treasurer did not maintain accurate and up-to-date financial information and did not prepare monthly bank reconciliations. In addition, the treasurer did not file the village’s annual financial reports with the State Comptroller’s Office in a timely manner.