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

Town of Carroll – Town Clerk (Chautauqua County)

Auditors could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain adequate accounting records. While the clerks generally recorded, deposited, and reported the fees, water rents and certain recreational fees, they did not always make remittances in a timely manner.

Coeymans Hollow Fire District – Board Oversight (Albany County)

The board ensured disbursements were supported and approved. However, the board did not ensure the service contract with the Coeymans Hollow Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020.

Kortright Rural Fire District – Financial Activities (Delaware County)

The board did not adequately segregate the treasurer’s duties or implement mitigating controls. The board also did not properly monitor the treasurer’s financial activities or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil costs.

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