New York State Comptroller Thomas P. DiNapoli announced the following local government audits have been completed.

Town of Amity – Town Clerk (Allegany County)

Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner.

Town of Howard – Fund Balance Management (Steuben County)

The board’s management of fund balance was not effective. As a result, general and highway fund balances increased significantly over the 2015 through 2017 fiscal years. Also, the board did not adopt fund balance, reserve or budgeting policies or multiyear financial and capital plans.

Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware County)

Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days after collection.

Town of Westford – Financial Operations Oversight (Otsego County)

The supervisor and board did not properly oversee the processing of the town’s financial transactions. In addition, the supervisor did not maintain accurate financial records and as a result, did not provide the board with the necessary information to assess the town’s financial position.