Town of Crawford – Town Clerk (Orange County)
The former clerk did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and investigation, the former clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former clerk was sentenced to five years of probation and 1,000 hours of community service.
Town of Fort Edward – Payroll and Leave Accruals (Washington County)
Payroll payments were not always accurate and supported and leave accrual benefits were not clearly authorized. The highway superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not always clear and accurate, and timecards were unreliable because the time clock was set to an incorrect date. In addition, the board did not adopt policies or implement controls to properly segregate payroll duties.
Oswego County – Court and Trust Funds
Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer established adequate procedures, maintained appropriate records and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. Auditors identified funds that improperly remained in the treasurer’s custody that should have been turned over to the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were not turned over to the Comptroller. The treasurer stated that he was aware the actions should be turned over and is in the process of taking corrective action.
Jefferson County – Court and Trust Funds
Auditors found the treasurer generally established adequate procedures, maintained appropriate records and properly reported court and trust funds and abandoned property. However, the treasurer did not provide the bank used to hold court and trust money with an itemized list of each court action and other required information. Records maintained by the county clerk and surrogate’s court were up to date and complete and we noted no material discrepancies.
Town of Ephratah – Accounting Records and Reports (Fulton County)
An audit issued in 2017 included findings that the town’s accounting records and reports were incomplete, inaccurate and could not be relied on to make financial decisions. The recent audit found the supervisor has continued to not maintain the accounting records and reports in a complete, accurate, up-to-date or timely manner. The general fund balance was understated by $34,270 and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a timely manner and Annual Update Documents from 2015 through 2020 were filed with the State Comptroller’s Office between 296 and 2,092 days late.
Town of Groton – Long-Term Planning (Tompkins County)
Town officials did not establish long-term capital and financial plans to address equipment needs. As a result, 17 of the 24 pieces of major highway equipment (71%) were at or beyond their optimal usable life. Out of 17 pieces of major highway equipment reviewed, five trucks accounted for $81,250 (76%) of total repair costs during the audit period.
Village of Oyster Bay Cove – Claims Audit (Nassau County)
The board did not ensure that claims were adequately supported, for appropriate purposes and audited before payment. Auditors reviewed 304 claims totaling $775,633 and found that although these claims were for legitimate village purposes, none of the claims were audited by the board.
Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (PPSI)
County officials did not adequately protect the department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials, auditors found that electronic data containing PPSI on 32 of the 61 county-owned department IT devices examined. County officials have not established a county-wide data classification schematic or a formal written procedures to help adequately secure PPSI.
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