New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Brewster-Southeast Joint Fire District, Village of Deposit, Multiple Dwelling Property Inspections, Orleans County Soil and Water Conservation District and the City of Yonkers.

"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."

Brewster-Southeast Joint Fire District – Recordkeeping and Procurement (Putnam County)

The treasurer's accounting records were not accurate as of Dec. 31, 2017. Cash accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. Also, district officials did not always solicit competition when procuring professional services.

Village of Deposit – Disbursements and Real Property Tax Enforcement (Delaware County)

The board did not ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the village began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of Feb. 28, 2018.

Multiple Dwelling Property Inspections (2018MS-01)

Auditors found all six local governments that were reviewed had properties that had never been inspected. Overall, 59 percent of the preventative maintenance inspections and 52 percent of the fire safety inspections were not performed. The cities of White Plains, Schenectady and Lackawanna had limited or non-existent multiple dwelling inspection programs and the city of Utica did not have a feasible program. Although the town of Greece and the village of Hempstead have developed more effective inspection programs, their programs also have opportunities for improvement.

Orleans County Soil and Water Conservation District – Claims Audit (2018M-105)

Auditors examined 72 claims totaling approximately $524,000 paid during the audit period and determined that all of the claims were for appropriate district purposes and adequately supported. The board, however, has not adopted a cash disbursement policy.

City of Yonkers - Fiscal Agent Act Compliance (Westchester County)

The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to balance its budget. Police overtime costs could potentially be over budget by as much as $2.5 million and firefighting overtime costs could be over budget by as much as $949,000. The city plans to borrow up to $15 million for tax certiorari settlements and to issue debt of up to $9.8 million for water fund improvements.

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