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

Fairview Fire District – Financial Operations (Dutchess County)

The board and district officials did not properly manage and oversee the district’s financial operations and were not transparent. Auditors found limited assurance that the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to district operations. The board improperly assigned the duties of the district treasurer to an independent contractor. Unrealistic budgets increased the burden placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by approximately $1.5 million (84%) over the last five fiscal years. Board meeting minutes did not always contain complete information on formal board actions and were not made available for public review in a timely manner.

Town of Saugerties – Claims Auditing (Ulster County)

The board did not properly audit claims or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 million and 50 credit card purchases, totaling $28,815. Fifteen purchases, totaling $91,979, did not comply with the town’s purchasing policy. For example, town officials paid a contractor $46,500 to clear debris for the highway department without competitive bidding or documentation that it was exempt. Auditors also found 36 credit card purchases, totaling $10,868, that were not properly authorized, including an unauthorized individual who used the town supervisor's credit card to make a purchase without the supervisor's knowledge. The equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify whether the town received this purchase due to the lack of supporting documentation. Also, the supervisor used a town credit card to pay for lunch to celebrate an employee’s birthday, which is not an appropriate use of taxpayer money.

Rhinecliff Fire District – Board Oversight (Dutchess County)

The board did not adequately provide oversight of financial operations, hindering its ability to make informed financial decisions and assure taxpayers that the district’s financial activities were adequately accounted for and reported. The board did not complete mandated financial oversight training or ensure proper accounting records were maintained. The board did not make certain required annual financial information was filed with the State Comptroller’s office since 2009. It did not ensure bank reconciliations were performed, conduct an annual audit of the secretary-treasurer’s records or develop and adopt written multiyear financial and capital plans, among other issues.

City of Amsterdam – Budget Review (Montgomery County)

The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors identified certain revenue and expenditure projections and other matters that should be reviewed. Auditors noted the mayor submitted the 2025-26 proposed budget to the council on May 6, 2025, or 35 days after the charter-established deadline. The proposed budget for the recreation fund is not structurally balanced because it includes a subsidy from the general fund to finance its operations. The proposed budget for the water fund does not include appropriations for real property taxes that will be owed to local governments and school districts for properties that the city owns outside of Amsterdam for the purpose of supplying water to the city. The proposed budget allocates appropriations for personal services, contractual expenditures and employee benefits between the operating funds using unsupported allocation methods. The city’s proposed budget includes a tax levy of $6,378,809, which is within the legal limit.