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

Village of Earlville – Collections (Madison County) 

Although the clerk-treasurer accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that were reviewed, nine collections totaling $77,705 did not have a receipt date documented in the records. Therefore, auditors could not determine whether the collections were deposited in a timely manner. Of the remaining 287 collections, the clerk-treasurer did not deposit 132 collections (46%) totaling $77,093 in a timely manner. State law requires collections to be deposited within 10 days of receipt. Without detailed receipt records and timely deposits, the village has an increased risk that funds could be lost or misappropriated without detection.

Town of Middlebury – Tax Collection Remittance (Wyoming County) 

The tax collector did not remit collections to the town supervisor and Wyoming County treasurer within the timeframes established by state law. As a result, funds were not provided to finance town and county operations in a timely manner. Auditors found that the tax collector did not remit taxes totaling approximately $912,000 to the town supervisor at least weekly as required by town law. The tax collector made one payment totaling approximately $1.1 million to the county treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. In addition, the board did not audit the tax collector’s records as required and, as a result, did not know that the tax collector was incorrectly remitting collections to the town supervisor and county treasurer.

Genesee County – Court and Trust Funds (2024-C&T-7) 

Auditors found the county clerk’s register did not include an action ordering the county to deposit $2,000 with the treasurer during 2022 and the surrogate’s court register did not include an action ordering the executrix to deposit $5,000 with the treasurer during 2022.

Wayland-Cohocton Central School District – Lead Testing and Reporting (Livingston County) 

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in potable water outlets as required by state law and Department of Health (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37%) water outlets in the district because they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did not have a remedial action plan that detailed which outlets were exempt from sampling and how they would be secured, and what remedial actions were planned or enacted. Because there is no information on the lead levels of the untested outlets, auditors were unable to determine whether officials identified and remediated all outlets that would have required it. The district’s initial testing results identifying 29 of 181 (16%) sampled water outlets with actionable lead levels were never reported to the local health department, and officials did not notify staff, parents and/or guardians of these results in writing, as required. Further, the results were not reported to DOH until 240 days after the required deadline, subsequent testing after remediation efforts was not reported, and officials did not post the testing results on the district’s website until 48 weeks past the required deadline. 

Town of Warsaw – Tax Collection Remittance (Wyoming County) 

The clerk did not remit collections to the town supervisor and Wyoming County treasurer within the timeframes established by state law. As a result, funds were not provided to finance town and county operations in a timely manner. The clerk did not remit taxes totaling approximately $1.3 million to the town supervisor at least weekly and as required by law. The clerk made one payment totaling approximately $3.1 million to the county treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in April. In addition, the board did not audit the clerk’s records as required.