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

Village of Whitehall – Records and Reports (Washington County)

The clerk treasurer did not maintain complete and accurate accounting records, provide the board of trustees with monthly financial reports, or file the fiscal year 2024-25 annual financial report (AFR) with DiNapoli’s office, as required by state law.

Town of Lewis – Transparency of Fiscal Activities (Lewis County)

Only two board members audited the supervisor’s fiscal year 2024 financial records and reports, not the entire board as required. Furthermore, the board members did not maintain supporting documentation for the audit work performed or identify cash receipts and payroll issues. In addition, the supervisor did not prepare and file the 2022 through 2024 AFRs with the State Comptroller’s office, as required by state law.

Town of Union – Transparency of Fiscal Activities (Broome County)

The board did not provide for a timely annual audit of the town’s financial records for fiscal year 2024. The town comptroller did not prepare and file the 2024 AFR with DiNapoli’s office, as required by state law. The town comptroller also did not provide the board with complete, accurate and reliable monthly financial reports.

Town of Schuyler Falls – Host Fee Payments (Clinton County)

The town did not receive accurate landfill host fee payments. As a result, the town did not have access to funds that could have been used for its operations or to potentially reduce the financial burden on town taxpayers. Officials contacted the corporation to discuss the accuracy of the host fee payments previously made to the town. The corporation subsequently agreed to pay the town the outstanding host fees and interest totaling $370,651, consisting of $329,588 for the outstanding host fees and $41,063 for interest.

Theresa Fire District – Audit Follow-Up (Jefferson County)

The review examined Theresa Fire District’s progress in implementing recommendations in a prior audit, Theresa Fire District – Board Oversight and Financial Management (2021M-60), released in June 2021. The audit determined the board did not provide adequate oversight to ensure that financial activities were properly recorded and reported and did not properly manage fund balance. Of the audit’s 13 recommendations, district officials fully implemented one recommendation, partially implemented five, and did not implement seven. Until all recommendations are implemented, the board cannot ensure district assets are fully safeguarded.

Fine Fire District – Audit Follow-Up (St. Lawrence County)

The review looked at Fine Fire District’s progress in implementing recommendations in a prior audit, Fine Fire District – Board Oversight (2023M-81), released in October 2023. The audit determined the board did not adequately monitor financial activities or maintain appropriate records and reports. Of the audit’s 21 recommendations, the board did not implement 20, and one recommendation was no longer applicable. The commissioners did not provide reasonable explanations for why the board did not implement the recommendations. Additionally, the commissioners demonstrated an unwillingness to exercise the board’s oversight responsibilities by taking no action in the more than two years since the prior audit was issued.

Town of Tompkins Fire District – Audit Follow-Up (Delaware County)

The purpose of the review was to assess the Town of Tompkins Fire District’s progress in implementing recommendations in a prior audit, Town of Tompkins Fire District – Board Oversight (2023M-33), released in June 2023. The audit determined that the board did not provide adequate oversight of the district’s financial activities. Of the 12 audit recommendations, district officials fully implemented two recommendations, partially implemented two recommendations, did not implement seven recommendations and one is not applicable.