New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clark Mills Fire District, Village of Clinton, Elba Fire Department, Village of Ellenville, Village of Harriman, Hughsonville Fire Company, Village of Livonia, Plattekill #1 Fire District and the Town of Schroeppel.

“In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”

Clark Mills Fire District – Controls Over Financial Activities (Oneida County)

The treasurer generally maintained adequate financial records. However, the district has not filed its annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013.

Village of Clinton – Financial Management (Oneida County)

The village board has not provided sufficient oversight of the village’s financial operations. The clerk-treasurer’s financial records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it impossible for officials to determine the condition of individual funds.

Elba Fire Department – Controls Over Financial Activities (Genesee County)

The board did not provide adequate oversight of department financial activities. In addition, the treasurer could not prepare appropriate reports to substantiate the accuracy of revenue received and deposited from a department fundraiser. Cash advances and deposits could not be reconciled with ticket sales and proceeds received because there were no suitable records to substantiate them.

Village of Ellenville – Information Technology (Ulster County)

Village officials have not restricted access to the financial system based on employee job responsibilities. In addition, village officials do not review audit logs to monitor users’ activities when accessing the financial software. The village has not developed comprehensive policies and procedures to protect critical financial data.

Village of Harriman – Water Department Billing (Orange County)

Village officials did not collect late fees totaling $3,600 for 155 bills because they allowed an additional grace period after the 30-day payment period and also did not collect one percent late fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one commercial customer received $400 of free water and a second customer received an unknown amount of free water over the course of two billing cycles.

Hughsonville Fire Company – Financial Activities (Dutchess County)

The board has not established adequate policies and procedures for the procurement of goods and services, credit card use, cash receipts, cash disbursements or the audit of claims. There is also an inadequate segregation of the treasurer’s duties. In addition, the company did not maintain adequate records of cash received from fundraising events.

Village of Livonia – Board Oversight and Information Technology (Livingston County)

The board is not properly overseeing the village’s financial operations and, as a result, is unable to prepare realistic budgets. In addition, the board has not implemented corrective action to address weaknesses identified in the certified public accountant’s report. Also, controls over information technology are not adequately designed to ensure the village’s computerized data is safeguarded.

Plattekill #1 Fire District – Internal Controls Over Financial Operations (Ulster County)

The treasurer did not use numbered receipts and did not deposit receipts collected on a timely basis. The treasurer also did not prepare timely, accurate monthly financial reports for the board’s review; complete bank reconciliations; and submit an accounting of the district’s financial activities to the board. In addition, the board did not ensure that all claims paid were proper district expenditures.

Town of Schroeppel – Cash Disbursements (Oswego County)

Internal controls over cash disbursements were not operating effectively. Cash disbursement duties were not properly segregated and payrolls were not effectively reviewed or certified by town officials.

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For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.