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

Downsville Fire District – Procurement and Claims Audit (Delaware County)

The board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services tested, totaling $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card transactions totaling $8,346 were paid prior to board audit and approval, which could result in the district making improper or inappropriate payments.

Town of Smyrna – Claims Audit Process (Chenango County)

The board did not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 and found sixteen purchases totaling $58,502 were approved without evidence of compliance with the procurement policy. Diesel fuel purchases totaling $46,655 were approved without evidence of compliance with competitive bidding requirements. Town officials may have saved $4,246 in fuel costs if they had used the New York State Office of General Services contract pricing option. The board did not authorize the pre-payment of utility service claims. As a result, four claims totaling $1,267 were paid prior to the board’s audit.

Town of Berne – Audit Follow Up (Albany County)

A report, dated September 2021, identifying certain conditions and opportunities for town management’s review and consideration included recommendations for the following findings: monthly financial reports, bank reconciliations, claims auditing and the annual audit of the records of all officers who receive or disburse funds. Auditors revisited the town in October 2022 to review progress in implementing the recommendations. Based on limited procedures, it appears that the town has made modest progress implementing corrective actions.

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