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

Hancock Fire Department – Audit Follow-Up (2018M-236-F)

Auditors issued a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements made by the Treasurer and collections from the clothing organization, ambulance corporation and fundraising activities. Auditors revisited the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was limited to interviews with department personnel and inspection of certain documents related to the issues identified in our report. Based on the limited procedures, it appears that the department has made limited progress implementing corrective action. Of the 10 audit recommendations, one recommendation was implemented, three recommendations were partially implemented, and six recommendations were not implemented.

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

The board and officials did not properly approve and monitor projects. Therefore, the board could not effectively evaluate projects or hold project owners accountable. The board did not verify applicants’ project information or complete cost-benefit analyses before approving projects. The board and officials did not obtain information to monitor capital investment and salaries and did not have an adequate process to verify job creation and retention. The board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project exceeded its authorized exemption amount by $6,155, and the board and officials were unaware that two other projects had reported inaccurate sales tax exemptions.

Town of Stony Creek – Supervisor’s Records and Reports (2022M-32)

The supervisor did not maintain accurate accounting records and reports, and the board could improve its oversight of financial operations. The supervisor did not ensure accurate accounting records were maintained or provide bank statements or canceled checks to the board and ensure cash accounts were independently reconciled monthly. They also failed to provide adequate monthly reports or ensure the annual update document (AUD) was accurate. Without complete and accurate financial reports, the board was not aware of significant deficiencies with the town’s accounting records, that the town’s general fund balance was overstated by $316,272 as of December 31, 2021, and cannot exercise adequate oversight of financial operations.

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

The board did not provide adequate oversight of financial operations. Specifically, it did not have sufficient controls or information to ensure all disbursements were appropriate and necessary. As a result, the company made unnecessary disbursements totaling $4,107. The board did not ensure adequate accounting records were maintained. As a result, the board could not determine whether all collections were properly recorded or deposited.

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