"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."
The board does not audit individual claims to ensure they represent legitimate library expenditures and that library officials have complied with board-adopted policies when procuring goods and services. Without a thorough and deliberate examination of each individual claim, the board does not have enough information to determine whether or not the claims it approves are appropriate and legitimate.
Neither the justices nor the court clerks prepared monthly bank reconciliations or accountabilities. Instead, the court clerk kept an annual check register in a computerized spreadsheet that detailed deposits and checks. The register inaccurately noted when checks cleared. The court also did not use the Traffic Safety Law Enforcement and Disposition database to identify reporting errors and individuals eligible for referral to the Scofflaw Program.
Town officials appropriately sought competition for nearly $1.4 million in purchases that were over the competitive bidding thresholds. They did not seek competition, however, for three professional service contracts totaling $332,262. Finally, town officials did not comply with the procurement policy requirements for 10 purchases totaling $82,928.
The board has not developed realistic budgets and has not adequately monitored adopted budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 percent).
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