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

Village of Monticello – Payroll (Sullivan County)

Village officials did not ensure that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received erroneous compensation totaling $141,800. Due to unclear board resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s deputy clerk was overpaid by approximately $80,000 over a two-year period. Nine police officers were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in overpayments of about $12,800.

Rockland County – Budget Review (B22-6-9)

Auditors found that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. The 2023 proposed budget includes county sales tax revenues of $261 million, which is a decrease of approximately $560,000 from the actual revenue received in the 2021 fiscal year and an $8.6 million decrease from projected 2022 revenues of $269.6 million. The county could accumulate additional revenues of approximately $12.1 million, contributing to an overall operating surplus and the accumulation of additional fund balance.

City of Newburgh – Budget Review (Orange County)

Auditors identified certain revenue and expenditure projections and other matters. The city’s use of approximately $4.4 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The city has also appropriated approximately $3.2 million of sewer fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund balance to appropriate. Therefore, the city would have a $325,379 budgetary shortfall in the water fund. The city should refrain from including the $1.1 million revenue and corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no assurance the state will appropriate additional money for this program in fiscal year 2023-24. The city could potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage and sale of metered water.

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