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

Grand Gorge Fire District – Conflict of Interest and Claims Auditing (Delaware County)

The board did not make sure there weren’t prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The board also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the contracts between the district and his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims totaling $98,096 before board audit and approval.

Village of Head of the Harbor – Justice Court Operations (Suffolk County)

The justices did not provide adequate oversight of cash receipts, deposits and accounting records during the tenure of the former court clerk. The elected justice did not segregate the duties of the clerk or provide adequate oversight of court operations. The justice also did not take corrective actions to address the external audit findings regarding court records. Because of this, auditors found court records were not properly maintained. Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. In addition, the justice did not ensure 330 receipts totaling $55,551 were deposited timely nor did they complete or review all bank reconciliations.

Town of New Hudson – Tax Collection (Allegany County)

Although tax collections were generally recorded and deposited accurately and in a timely manner, the clerk did not remit collections to the town supervisor weekly, as required.

City of Peekskill – Information Technology (Westchester County)

Officials did not adequately secure and protect the city’s information technology (IT) systems against unauthorized use, access and loss. Adequate IT policies and a disaster recovery plan were not developed or adopted. Internet usage was not monitored and the Acceptable Use Policy, which describes what constitutes appropriate and inappropriate use of IT resources, was not enforced. Network user accounts were not adequately managed and IT security awareness training was not provided. Sensitive IT control weaknesses were communicated confidentially to officials.

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