(Nov. 28, 2012) New York State Comptroller Thomas P. DiNapoli announced his office completed the audits of the North Bay Fire District and the Town of Vienna.
“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver.”
*North Bay Fire District – Internal Controls Over Financial Operations (Oneida County)
The former district secretary-treasurer did not maintain a checkbook register or other accounting records, failed to submit monthly reports to the district board, and did not prepare and file annual financial reports with the State Comptroller’s Office for the 2008 through 2010 fiscal years.
Auditors found the current secretary-treasurer now maintains sufficient accounting records and regularly submits monthly reports to the board.
*Town of Vienna – Internal Controls Over Selected Operations (Oneida County)
Water district assessments are not levied in accordance with established water districts’ provisions. Auditors found the town board inappropriately changed the assessment basis for five water districts from an ad valorem to a benefit basis.
Auditors also found that the assessed value of a property owned by a town board member was reduced by 36 percent without supporting documentation to justify the change.