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NEWS from the Office of the New York State Comptroller
Contact: Press Office 518-474-4015

Comptroller DiNapoli Releases Municipal Audits

June 30, 2015

New York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1, Clifton Park Volunteer Fire Department, Town of Fishkill, Hamburg Industrial Development Agency, Town of Hebron, Pultneyville Fire District and the Waterford Volunteer Fire Department.

“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.”

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Awards Program (Saratoga County)

The district’s Length of Service Awards Program (LOSAP) point system is not consistent with state law. Some firefighters did not receive all of the LOSAP points to which they were entitled.

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (Saratoga County)

Overall, auditors found that the department has good controls over financial activity. However, officials have not adopted written procedures to provide specific guidance to the department treasurer.

Town of Fishkill – Audit Follow-Up (Dutchess County)

The town has made progress implementing corrective action. Of the six previous audit recommendations, two recommendations were fully implemented and four recommendations were partially implemented.

Hamburg Industrial Development Agency – Project Approval and Monitoring (Erie County)

IDA officials developed a uniform tax exemption policy for project selection, but the method of determining the benefits to be provided is not well defined. The board did not implement an adequate system to monitor approved projects and did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job creation, economic goals or other terms of the agreements are not met.

Town of Hebron – Fiscal Oversight (Washington County)

The supervisor did not provide the board with adequate monthly financial reports, and the town’s procedures for auditing claims and signing checks were not in compliance with town law.

Pultneyville Fire District – Internal Controls Over Financial Operations (Wayne County)

The board generally provides adequate oversight of the district’s financial activities, but should make certain improvements. For example, the board did not complete, or contract with an independent accountant to complete, an annual audit of the district’s records.

Waterford Volunteer Fire Department – Cash Disbursements (Saratoga County)

The board ensured that the controls over the cash disbursement process were adequate and auditors did not find any questionable bank withdrawals or payments.

For access to state and local government spending and 50,000 state contracts, visit OpenBookNewYork. 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.