New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Clayville, Cortland Housing Authority, Essex Fire District #2, Lockport Public Library, Port Washington Fire Department, Roosevelt Fire District, Town of Sidney, Stony Creek Volunteer Fire Company and the Western Sullivan Public Library.

“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.”

Village of Clayville – Board Oversight (Oneida County)

The clerk-treasurer did not provide the board with comprehensive financial reports so that it could properly oversee the village’s financial activities. In addition, the board did not ensure that the clerk-treasurer filed the village’s annual financial reports in a timely manner.

Cortland Housing Authority – Financial Condition (Cortland County)

Housing authority officials have worked effectively to maintain a strong financial position by controlling expenditures.

Essex Fire District #2 – Cash Disbursements (Essex County)

The board does not provide adequate oversight of the district’s cash disbursements. The treasurer did not prepare monthly bank reconciliations or reports, or prepare and file the district’s annual reports with the Office of State Comptroller for the past two years.

Lockport Public Library – Claims Processing (Niagara County)

The board did not routinely audit and approve claims prior to payment. Instead, claims were audited and approved for payment by the director, who also signed the disbursement checks to pay the claims.

Port Washington Fire Department – Budgeting (Nassau County)

The board’s adopted budgets have not accurately portrayed expected department operating costs to the companies and the public. Furthermore, by relying on net assets to fund budget shortfalls, the department is not adopting structurally balanced budgets and is instead funding recurring expenditures with one-shot uses of accumulated net assets.

Roosevelt Fire District – Fire Station Project (Dutchess County)

Auditors reviewed the process used to construct a new fire station as well as construction-related expenditures and found that the expenditures were within the board-approved amount. However, the board did not enter into written agreements with four contractors that provided services during the project.

Town of Sidney – Budget Review (Delaware County)

The significant revenue and expenditure projections in the preliminary budget are reasonable. The town took appropriate action to implement or resolve recommendations contained in the 2014 budget review report issued in November 2014. The town’s proposed budget complies with the property tax levy limit.

Stony Creek Volunteer Fire Company – Cash Disbursements (Warren County)

The board did not establish effective internal controls to address a lack of segregation in the treasurer’s cash disbursement duties. The board did not establish policies or implement any procedures governing debit card use or review or approve any card-related transactions.

Western Sullivan Public Library – Library Operations (Sullivan County)

The library’s fixed costs for operating its three buildings are high, and officials did not perform any comparative cost analysis of operations or segregate cost information by building.

For access to state and local government spending and 50,000 state contracts, visit OpenBookNY. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.