State Comptroller DiNapoli releases municipal audits

New York State Comptroller Thomas P. DiNapoli today announced that the following local government audits have been released.

City of Amsterdam – Budget Review (County of Montgomery)

City officials did not implement all of the recommendations from the previous budget review letter when preparing the 2022-23 budget proposal. Therefore, some significant revenue and expenditure projections in the 2022-2023 draft budget continue to be unreasonable.

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

Although the board assessed the projects prior to their approval, it did not adequately establish and document their assessment and approval process. In addition, the council failed to properly monitor the performance of companies receiving financial benefits.

Town of Dix – Courthouse Operations (Schuyler County)

Judges did not ensure that all collections were properly collected, recorded, filed, reported, and turned over in a timely and accurate manner, or that all adjudicated cases were reported. They did not provide adequate supervision of the clerk or ensure that she was properly trained. Neither the judges nor the clerk prepared monthly reports to ensure that all recoveries were properly accounted for and discrepancies could be quickly identified. As a result, recording and reporting errors occurred, causing the court to owe the Office of the State Comptroller (JCF) Justice Fund $21,204, victims $1,701, and defendants $439.

Town of North Greenbush – Town Clerk (Rensselaer County)

The Clerk did not record, deposit, disburse or report all monies collected in a timely and accurate manner. As of December 31, 2015, over $16,000 in cash had been collected but not deposited. In 2016, over $13,500 in cash was deposited but not accounted for. Payments to the supervisor were late, ranging from one to four months past due. The clerk has also failed to perform monthly renderings to ensure that assets are sufficient to cover liabilities.

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

Company officials did not always research competition or maintain adequate documentation of procurement processes when procuring goods and services. Auditors examined payments totaling $305,033 to nine vendors and found officials had made purchases from two vendors totaling $58,375 without seeking competition. The auditors examined payments totaling $298,044 to 13 professional service providers and found that the public servants did not follow a competitive process when selecting two professional service providers, paid a total of $40,253 and had not documented the rationale for the process followed.

Village of Port Jefferson – Courthouse Operations (Suffolk County)

Judges did not provide adequate oversight of the functioning of the courts. As a result, errors and irregularities were discovered in the court records. The bank statements provided by the principal clerk were altered and there was a cash shortage of $2,096. The senior court clerk deposited 12 personal checks totaling $2,096 in place of the missing money and deposited receipts totaling $6,525 into a nearby village’s bank account and transferred it back two months later without inform the judges. These findings were referred to outside law enforcement agencies for review.

Village of Sherman – Treasurer’s Cash Receipts (Chautauqua County)

The former treasurer did not record and file the collections accurately. The board did not provide adequate oversight of the treasurer and did not audit the past treasurer’s records and reports annually. The former treasurer failed to deposit more than $20,000 in registered property taxes, water, sewer and general fund receipts collected between July 1, 2012 and August 3, 2016. The council and village officials n have not established adequate written policies and procedures. on the cash collection process.

Village of Suffern – Budget Review (Rockland County)

The auditors found that the significant revenue and expense estimates in the draft budget were reasonable, and the village’s draft budget includes a tax levy of $12,029,454, which is within the limit established by law.


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