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

Cuddebackville Fire District – Board Oversight (Orange County)

The board did not provide adequate oversight of the district’s financial operations or properly audit claims. As a result, the board hindered their ability to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. The board did not ensure the treasurer maintained complete and accurate accounting records, requested or received regular financial reports or ensured claims were properly audited prior to payment. Although the board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware the audit was not completed and took no action.

Town of Clifton Park – Physical Accessibility to Programs and Services (Saratoga County)

Of the 562 applicable physical accessibility components reviewed, auditors identified 47 (8%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.

Town of Trenton – Physical Accessibility to Programs and Services (Oneida County)

Of the 144 applicable physical accessibility components reviewed, auditors identified 14 (10%) where town officials could consider taking additional steps to increase physical accessibility at the Town Municipal Center.

City of Auburn – Physical Accessibility to Programs and Services (Cayuga County)

Of the 538 applicable physical accessibility components reviewed, auditors identified 70 (13%) where city officials could consider taking additional steps to increase physical accessibility at selected city facilities.

Town of Woodbury – Physical Accessibility to Programs and Services (Orange County)

Of the 595 applicable physical accessibility components reviewed, auditors identified 131 (22%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.

City of Norwich – Physical Accessibility to Programs and Services (Chenango County)

Of the 317 applicable physical accessibility components reviewed, auditors identified 30 (9%) where city officials could consider taking additional steps to increase physical accessibility at selected city facilities.

Town of Penfield – Physical Accessibility to Programs and Services (Monroe County)

Of the 679 applicable physical accessibility components reviewed, auditors identified 58 (9%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.