"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 justices did not accurately collect, record, disburse, reconcile and report court money in a timely manner. Because the justices did not provide adequate oversight, court records were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000.
The board has not adopted IT policies to sufficiently protect its assets and did not ensure the adopted computer-use and inventory policies were enforced or monitored. Town officials also did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts.
The board did not adopt a fund balance and reserve policy to establish the levels of fund balance to be maintained and the reserves to be funded and used. In addition, the board did not create comprehensive multiyear financial and capital plans that set long-term objectives and goals. Without formal long-term capital plans and reserves in place, the board increases the risk that money will not be available when expenditures become necessary or that more taxes than necessary will be levied when adequate financial resources are already available.
Auditors found multiple accounting errors and routine tasks that were not completed in a timely manner or accurately. The board did not adequately segregate the comptroller's duties and ensure that proper controls were in place over cash receipts and disbursements. In addition, some employees tracked their own leave accruals and usages and inappropriately carried over a combined 183 hours of leave time, with a value of $4,321, they were not entitled to accrue.
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