New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Claryville Fire District, Town of Niskayuna, Town of Theresa and the City of Yonkers.

"In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively."

Claryville Fire District – Budgeting Practices (Sullivan County)

The board is not adopting realistic budgets or ensuring the prudent use of district funds. Over the last five years, the board consistently adopted budgets that included real property tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to existing equipment, much of which the district did not actually purchase.

Town of Niskayuna – Water Operations (Schenectady County)

Town officials provided little oversight of certain duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank reconciliations and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor did not include any information related to water collections.

Town of Theresa – Internal Controls Over Claims Processing (Jefferson County)

All vouchers tested had proper board approval and adequate documentation to support that the disbursements were proper and reasonable. The town’s internal controls over the claims audit process are designed to ensure claims are adequately supported and appropriate prior to payment.

City of Yonkers – Budget Review (Westchester County)

Auditors found that the significant revenue and expenditure projections in the proposed budget are reasonable.However, revenue estimates for sales tax, city income tax surcharge, metered water and sewer rents may not be achievable. The proposed budget complies with the property tax levy limit.