New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Batavia, Town of Carrollton, Forks Fire District #3, City of Long Beach and the Montezuma Volunteer Fire Department.

"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."

Town of Batavia – Water and Sewer Operations (Genesee County)

The board did not adopt individual budgets and the supervisor did not maintain separate accounting records for each water district. Instead, the board adopted one operating budget that combined all water operations. The supervisor did not account for revenues and expenditures associated with improvement areas in the general fund as required.

Town of Carrollton – Justice Court Operations (Cattaraugus County)

All disbursements were for appropriate purposes and properly supported, and all fees received by the court were remitted and reported in a timely manner. Cash balances exceeded known liabilities by a combined total of approximately $6,340 and court officials were unable to determine the composition of these excess balances.

Forks Fire District #3 – Financial Planning (Erie County)

The board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves or a multiyear financial plan. From 2016 to 2017, the district's reserve balances increased by $470,000.

City of Long Beach – Budget Review (Nassau County)

Significant revenue and expenditure projections in the proposed budget are reasonable. However, auditors identified several issues that require the city council's attention. The refuse and garbage charges of $9.6 million include an increase of $20 per sanitation parcel which the city has not yet authorized. The proposed budget includes appropriations of $1.8 million in termination salary payments, yet these type of expenditures have averaged $2.6 million over the last three years. In addition, city officials only partially implemented the comptroller's recommendations from the review of the 2017-18 proposed budget.

Montezuma Volunteer Fire Department – Financial Operations (Cayuga County)

The department's bylaws provide limited guidance to enable department officials to adequately oversee financial operations. The department has not fulfilled its reporting requirements with oversight agencies such as the Internal Revenue Service and Office of the State Comptroller.

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