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

Town of Lapeer – Budgeting (Cortland County)

The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the general and highway funds, respectively and actual expenditures were less than appropriations by an average of $38,397 (19%) in the general fund. In addition, the board did not develop and adopt a written fund balance policy specifying the town’s objectives and goals for using the accumulated funds.

Greece Central School District – Procurement of Professional Services (Monroe County)

The board and district officials did not always seek competition for professional services. As a result, officials cannot assure taxpayers that professional services were procured in the most economical way and without favoritism. Of the 53 professional service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 through June 30, 2024, officials did not seek or provide documentation to support the competition process for 44 providers that were paid $4.1 million (75%). Officials also consistently used the same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition.

Town of Java – 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. The tax collector did not remit taxes totaling approximately $922,000 to the town supervisor at least weekly as required. The tax collector improperly followed the town supervisor’s instructions to not remit taxes to the county each month. However, the tax collector is a separately elected official of the town and is not governed by the town supervisor.

Town of Columbia – Physical Accessibility to Programs and Services (Herkimer County)

Of the 77 applicable physical accessibility components reviewed, auditors identified 13 components (17%) where town officials could consider taking additional steps to increase physical accessibility at the town hall, including mirrors, hand dryers and grab bars mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot.

Town of Babylon – Physical Accessibility to Programs and Services (Suffolk County)

Of the 1,290 applicable physical accessibility components reviewed, auditors identified 139 components (11%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities. Spaces include town hall, the town hall annex, which lacked van accessible parking spaces; the senior center; the parks and recreation administration building; the animal shelter; the municipal building and the recycling center.