Town of Marilla - New York State Comptroller › ... › audits › 2017-11 › lgsa-audit-town-2015-marilla.pdfThe Town of Marilla (Town) is located in Erie County (County) and has

Division of LocaL Government & schooL accountabiLity

o f f i c e o f t h e n e w y o r k s t a t e c o m p t r o L L e r

report of ExaminationPeriod Covered:

January 1, 2009 — February 3, 2015

2015M-27

Town of MarillaTown Supervisor’s Activities

thomas p. Dinapoli

Page

AUTHORITY LETTER 1

EXECUTIVE SUMMARY 2

INTRODUCTION 4 Background 4 Objective 4 Scope and Methodology 4 CommentsofLocalOfficialsandCorrectiveAction 4

TOWN SUPERVISOR’S ACTIVITIES 6 AccountingRecordsandReports 7 AnnualAudit 9 Recommendations 10

APPENDIX A ResponseFromLocalOfficials 12APPENDIX B AuditMethodologyandStandards 14APPENDIX C HowtoObtainAdditionalCopiesoftheReport 15APPENDIX D LocalRegionalOfficeListing 16

Table of Contents

11Division of LocaL Government anD schooL accountabiLity

State of New YorkOffice of the State Comptroller

Division of Local Governmentand School Accountability May2015

DearTownOfficials:

A toppriorityof theOfficeof theStateComptroller is tohelp localgovernmentofficialsmanagegovernment resources efficiently and effectively and, by so doing, provide accountability for taxdollarsspenttosupportgovernmentoperations.TheComptrolleroverseesthefiscalaffairsoflocalgovernmentsstatewide,aswellascompliancewithrelevantstatutesandobservanceofgoodbusinesspractices.Thisfiscaloversightisaccomplished,inpart,throughouraudits,whichidentifyopportunitiesforimprovingoperationsandTownBoardgovernance.Auditsalsocanidentifystrategiestoreducecosts and to strengthen controls intended to safeguard local government assets.

Following is a report of our audit of theTown ofMarilla, entitledTown Supervisor’sActivities.This auditwas conducted pursuant toArticleV, Section 1 of theStateConstitution and theStateComptroller’sauthorityassetforthinArticle3oftheNewYorkStateGeneralMunicipalLaw.

This audit’s results and recommendations are resources for local government officials to use ineffectivelymanagingoperationsand inmeeting theexpectationsof their constituents. Ifyouhavequestionsaboutthisreport,pleasefeelfreetocontactthelocalregionalofficeforyourcounty,aslistedat the end of this report.

Respectfullysubmitted,

Office of the State ComptrollerDivision of Local Governmentand School Accountability

State of New YorkOffice of the State Comptroller

2 Office Of the New YOrk State cOmptrOller2

Office of the State ComptrollerState of New York

EXECUTIVE SUMMARY

TheTownofMarilla(Town)islocatedinErieCounty(County)andhasapopulationofapproximately5,300.Theelectedfive-memberTownBoard(Board)isthelegislativebodyresponsibleforthegeneralmanagementandcontroloftheTown’sfinancialandoperationalaffairs.TheTownprovidesvariousservicestoitsresidentsincludingstreetmaintenance,snowremoval,fireprotection,refuse/garbagecollection,waterandgeneralgovernmentsupport.TheTown’s2015budgetedappropriationsforallfundstotalapproximately$2.8millionandarefundedprimarilybyrealpropertytaxes,salestax,Stateaid and grants.

TheTownSupervisor(Supervisor)istheTown’schiefexecutiveandchieffiscalofficer.TheSupervisor,whoisamemberoftheBoard,hastheoverallresponsibilityformaintainingtheaccountingrecords,preparingmonthlyfinancialreportsfortheBoardandpreparingandfilingannualfinancialreports.TheBoardcontractswithanindependentcertifiedpublicaccountingfirm(CPA)toassisttheSupervisorinmaintaining the general ledgers,1 reviewing the bank reconciliations and preparing the monthly financialreport.

Scope and Objective

TheobjectiveofourauditwastoreviewtheSupervisor’sfinancialrecordsandreportsfortheperiodJanuary1,2009throughFebruary3,2015.Ourauditaddressedthefollowingrelatedquestion:

• Did the Supervisor maintain complete and accurate accounting records and reports to allow the BoardtoadequatelymonitortheTown’sfinancialoperations?

Audit Results

The Supervisor2reliedontheCPAtomaintaintheTown’saccountingrecordswithoutprovidinganyoversight, resulting in theTownnothavingaccurate, complete andup-to-date accounting records.Furthermore, the CPA erroneously commingled debt and grant proceeds totaling $1,866,359 forcapital projects with theTown’s operating funds. Therefore, debt proceeds of $115,906were notusedasintendedorreservedforfuturedebtrepayment,capitalprojectswereoverexpendedbyabout$169,500,andthewaterdistricts’debtof$166,617wasimproperlypaidbythegeneralfund.

1 This includes determining and posting journal entries to the general ledgers.2 TheformerSupervisor’stermendedDecember31,2013andthecurrentSupervisortookofficeonJanuary1,2014.Ourauditfindingsrelatetobothoftheseindividuals.


As a result, the Supervisor provided the Board with financial reports that were not accurate andreflectedfundbalancesthatweresignificantlydifferentthanwhatwasactuallyrecordedintheTown’saccountingrecords.Forexample,thetotalfundbalanceasofDecember31,2013wasapproximately$326,000lessthanwhatwasreportedtotheBoardandthetotalfundbalanceasofDecember31,2014wasapproximately$173,000morethanwhatwasreportedtotheBoard.Inaddition,theBoarddidnotannuallyaudit,orcausetobeaudited,alloftheSupervisor’srecords,asrequired.TheBoarddidcontractwiththeCPAtoauditwaterdistricts#2,#4and#5for2012and2013.However,becausetheCPAprovidedaccountingservicestotheTownforthesameyears,wequestiontheCPA’sindependenceto perform these audits.

Comments of Local Officials

The results of our audit and recommendations have been discussedwithTown officials and theircomments,whichappearinAppendixA,havebeenconsideredinpreparingthisreport.Townofficialsgenerallyagreedwithourfindingsandrecommendations.


Background

Introduction

Objective

Scope andMethodology

Comments ofLocal Officials andCorrective Action

The Town of Marilla (Town) is located in Erie County (County) and hasapopulationofapproximately5,300.Theelectedfive-memberTown Board (Board) is the legislative body responsible for the general management and control of the Town’s financial and operationalaffairs. The Town provides various services to its residents including street maintenance, snow removal, fire protection, refuse/garbagecollection,waterandgeneralgovernmentsupport.TheTown’s2015budgetedappropriationsforallfundstotalapproximately$2.8millionandarefundedprimarilybyrealpropertytaxes,salestax,Stateaidand grants.

TheTownSupervisor(Supervisor)istheTown’schiefexecutiveandchieffiscalofficer.TheSupervisor,whoisamemberoftheBoard,hastheoverallresponsibilityformaintainingtheaccountingrecords,preparingmonthlyfinancialreportsfortheBoardandpreparingandfilingannualfinancialreports.TheBoardhiresapart-timebookkeepertoenterday-to-daytransactionslikedisbursementsandcashreceipts,processing transfers between bank accounts and preparing monthly bank reconciliations. The Board also contracts with an independent certified public accounting firm (CPA) to assist the Supervisor inmaintainingthegeneralledgers,3 reviewing the bank reconciliations andpreparingthemonthlyfinancialreport.

TheobjectiveofourauditwastoreviewtheSupervisor’sfinancialrecordsandreportsandaddressedthefollowingrelatedquestion:

• Did the Supervisor maintain complete and accurate accounting records and reports to allow the Board to adequately monitor theTown’sfinancialoperations?

WeexaminedtheSupervisor’sfinancialrecordsandreportsfor theperiodJanuary1,2009throughFebruary3,2015.

We conducted our audit in accordance with generally accepted government auditing standards (GAGAS). More information onsuch standards and the methodology used in performing this audit is includedinAppendixBofthisreport.

The results of our audit and recommendations have been discussed withTownofficials,andtheircomments,whichappearinAppendixA, have been considered in preparing this report. Town officialsgenerallyagreedwithourfindingsandrecommendations.

3 This includes determining and posting journal entries to the general ledgers.


The Board has the responsibility to initiate corrective action. Awrittencorrectiveactionplan(CAP)thataddressesthefindingsandrecommendations in this report should be prepared and forwarded toourofficewithin90days,pursuanttoSection35oftheGeneralMunicipalLaw.FormoreinformationonpreparingandfilingyourCAP, please refer to our brochure, Responding to an OSC Audit Report,whichyoureceivedwiththedraftauditreport.Weencouragethe Board to make this plan available for public review in the Town Clerk’soffice.


Town Supervisor’s Activities

TheSupervisor,astheTown’schieffiscalofficer,isresponsibleformaintaining accounting records and preparing accurate and timely financial reports. The Supervisor must submit these reports totheBoard so that it canmonitor andmanage theTown’sfinancialoperationsandassesstheTown’sfinancialcondition.IftheSupervisorassignsthesedutiestoabookkeeperandaCPA,heshouldprovidesufficientoversighttoensurethattherecordsarereliableandup-to-date.Finally,theBoardisresponsibleforannuallyauditing,orhavinganindependentpublicaccountantaudit,theSupervisor’srecordsasrequired by law.The annual audit helps theBoard fulfill its fiscaloversight responsibilities by helping to detect and correct any errors or irregularities.

TheTowndoesnothavecomplete,accurateandup-to-dateaccountingrecords. The Supervisor4 reliedontheCPAtomaintaintheTown’saccountingrecordswithoutprovidingsufficientoversight,resultingintheBoardreceivinginaccuratefinancialinformation.Inaddition,the CPA incorrectly commingled debt and grant proceeds totaling$1,866,359 for capital projects with the Town’s operating funds.Consequently,debtproceedsof$115,906werenotusedasintendedor reserved for future debt repayment, capital projects were overexpendedbyabout$169,500andthewaterdistricts’debtof$166,617was improperly paid by the general fund.

Poor accounting records resulted in the Supervisor providing theBoardwithfinancialreportsthatwerenotaccurateandreflectedfundbalances5 that were significantly different than what was actuallyrecorded in theTown’s accounting records. In addition, theBoarddidnotannuallyaudit,orcausetobeaudited,alloftheSupervisor’srecords, as required.Although theCPA auditedwater districts #2,#4and#5for2012and2013,wequestiontheCPA’sindependencetoperformtheaudits.TheCPAprovidedbookkeepingservicesfortheTownduringthesameperiod,suchaspreparingtheaccountingrecords and determining and posting journal entries. In effect, theCPAwasauditingitsownwork.

4 The former Supervisor’s term ended December 31, 2013 and the currentSupervisortookofficeonJanuary1,2014.Ourauditfindingsrelatetobothofthese individuals.

5 TotalfundbalanceasofDecember31,2013wasapproximately$326,000lessthanwhatwasreportedtotheBoard.AsofDecember31,2014,fundbalancewasapproximately$173,000morethanwhatwasreportedtotheBoard.


TheSupervisorisresponsibleforcarryingouttheTown’saccountingfunctions. This includes maintaining complete and accurate accounting recordsaswellasprovidingmonthlyfinancialreportstotheBoard.If the Supervisor assigns his financial duties to another individualor the CPA, the Supervisor must provide sufficient oversight toensure suitable recordsaremaintainedandfinancial information isrecordedaccuratelyand in a timelymanner. It is essential that theBoardreceivesregularfinancialreportsfromtheSupervisortofulfillitsresponsibilityofmonitoringfinancialoperations.

Inaddition,financialrecordsforeachcapitalprojectshouldcontainsufficient information todocument theproject’s completefinancialhistory and establish accountability for resources made available for a particular purpose. Maintenance of individual capital project records assistsofficialsinmonitoringthestatusofeachprojectandprovidestheBoardwiththeinformationnecessarytoensurethatexpendituresare within the amounts authorized and that funding sources are used inaccordancewithapprovedfinancingplans.

TheCPAperformedvirtuallyalloftheSupervisor’sfinancialdutieswithout his oversight. This resulted in incomplete and inaccurate accountingrecords.AlthoughtheBoardreceivedmonthlybudget-to-actualreportsandfinancialreportssummarizingtheTown’sfinancialposition and results of operations, the reports were untimely andinaccurate.

Cash andBankAccounts –We reviewed all of theDecember 31,2013and2014bankreconciliationsandfoundthat thebookkeeperandtheCPAdidnotproperlyreconcilethebankaccounts.Althoughthecashappearedtohavebeenreconciled,thebankaccountswerenot reconciled toeachof theTown’s individual funds.Asa result,the reconciledbankbalancesdidnot agreewith theDecember31,2013cashbalancesreportedontheTown’sAnnualUpdateDocument(AUD)(i.e.,annualfinancialreport)orthefinancialreportsprovidedtotheBoardasofDecember31,2013and2014.6

Forexample, theworkers’ compensation reserve’s reconciledbankbalanceasofDecember31,2013was$235,592,butonly$173,354inworkers’compensationreservedcashwasreportedontheTown’sAUD.Thesamereserve’sbankbalancewas$278,288asofDecember31,2014,butonly$173,354ofthisreserve’scashwasreportedonthefinancialreportsprovidedtotheBoard.NeitherTownofficialsnortheCPAcouldexplainthedifferences.

Accounting Records and Reports

6 Asofthecloseofourauditfieldwork,theTown’s2014AUDwasnotavailablefor our review.


The Supervisor also did not maintain a separate bank account for capitalprojectsthatarefinancedpartiallyortotallyfromdebtproceedsas requiredbyNewYorkStateLocalFinanceLaw.We found thatdebtproceedstotaling$1,767,000forsix7 capital projects8 and grant proceedstotaling$99,359foronewaterproject9 were deposited into theoperatingfunds’bankaccountsandimproperlyrecordedontheoperating funds’ balance sheet as cash, with no interfund liabilitybeing recorded as due to the capital projects fund. These debt proceeds shouldhavebeenrecordedinthecapitalprojectsfund.Forexample,debt proceeds were recorded as revenue totaling $100,000 and$15,906 in the highway and general funds, respectively.However,therewere no corresponding project expenditures relating to theserevenues in either of these funds.

Asaresult,cashwasoverstatedinthewater,generalandhighwayfundsby $1,066,359,10 $510,000 and $290,000, respectively. Therefore,cash was understated in the capital projects fund by $1,866,359.Further, thismoneywas improperly commingledwith theTown’soperating cash rather than being restricted11foronlycapitalproject-relatedexpenditures.

CapitalProjectActivity–Wealsofoundthatthefinancialrecordsforeachcapitalprojectdidnotsufficientlycontaintheproject’scompletefinancial history or provide an accountability of the resourcesprovidedfortheproject’sfunding.Further,theCPAdidnotproperlyrecord all capital projects’ receipts anddisbursements.As a result,twoprojectswereoverexpendedbyabout$169,50012 and the general fund improperly paid various13waterdistricts’debt14totaling$166,617without recording an interfund loan receivable with the capital fund. Therefore,thegeneralfundhasbeensubsidizingthesewaterdistrictsandcreatingtaxpayerinequities,assomegeneralfundtaxpayersarepaying for services they did not receive.

7 Therewasnodebtissuedfortwooftheeightcapitalprojectswereviewed:thetown hall improvement and building acquisition projects.

8 Thedebtproceedswereusedforthefollowingprojects:in2013-agarbagetruck($190,000);in2012-aplowtruck($100,000),watertowerpainting($250,000)andwater district #5 construction ($967,000); and in 2009 - a garbage truck($160,000)andaplowtruck($100,000).

9 Waterdistrict#510Includesbondanticipationnoteproceedsof$967,000andawaterprojectgrantof$99,359.

11LocalFinanceLawrequirestownstousedebtproceedsonlyforthepurposeforwhich the debt was issued.

12The2012waterdistrict#5constructionproject($166,000)andthe2013garbagetruckproject($3,299)

13Waterdistricts#2,#3and#414DuringtheperiodOctober1,2013throughSeptember30,2014


Recordingcapitalprojectexpendituresamongthedifferentoperatingfunds and subsequently reclassifying certain financial activity tothe capital projects fundmade it difficult to track the total cost ofthevariouscapitalprojects.Asaresult,misclassificationsandotheraccountingerrorsoccurred,resultinginmisleadingreportingofthecapitalprojectandoperatingfunds’financialactivity.

FundBalance–WecomparedboththeDecember31,2013and2014fund balances15 in the monthly summary balance sheet report the Supervisor presented16 to the Board to the balance sheet report we obtained directly from the Town’s accounting software and foundsignificant differences. These differences occurred throughout thevarious operating funds as well as the capital projects fund. (See Figure1below.)Inaddition,Boardmembersindicatedtheydidnotreceivethereportsinatimelymannerandthereportsweredifficultto understand.

15Wereviewedallthemajoroperatingfunds:general,highway,sanitation,waterand capital projects.

16ThisreportwaspreparedbytheCPA.17TheBoardmayalsoengagetheservicesofacertifiedpublicaccountantorpublicaccountanttoperformtheannualauditwithin60daysofthecloseofthefiscalyear.

Figure 1: Fund Balance DifferencesDecember 31, 2014

General Highway Sanitation Water Capital Projects Total

Town’s Balance Sheet $502,486 $104,758 $80,911 $593,155 $1,195,418 $2,476,728

CPA’s Balance Sheet $329,132 $104,758 $80,911 $593,155 $1,195,418 $2,303,374

Differences $173,354 $0 $0 $0 $0 $173,354

December 31, 2013

Town's Balance Sheet $697,395 $8,166 $76,644 $328,144 $1,174,918 $2,285,267

CPA's Balance Sheet $580,496 $2,206 $82,057 $521,432 $1,424,918 $2,611,109

Differences $116,899 $5,960 ($5,413) ($193,288) ($250,000) ($325,842)

DuetothepoorconditionoftheTown’sfinancialrecordsandreports,theBoardwasnotinapositiontoappropriatelyevaluatetheTown’struefinancialconditionoreffectivelymonitor theTown’sfinancialoperations. When the Board and the Supervisor place undue reliance ontheCPA,controlsareweakenedandthereisanincreasedriskthatTown funds could be misappropriated and improper transactions concealed.

NewYork StateTown Law requires the Supervisor to present hisbooks and records to the Board for audit by January 20th of thefollowing year.17An annual audit helps the Board fulfill its fiscal

Annual Audit


oversight responsibilities by providing it with an opportunity to assess thereliabilityofthebooks,recordsandsupportingdocuments.Italsoserves to identify conditions that need improvement and provides useful information to help theBoard oversee theTown’s financialoperations.

We found that the Board did not annually audit, or provide for aproperauditof,theSupervisor’sbooksandrecords,asrequired.TheBoardcontractedwiththeCPAtoprovidebookkeepingservicessuchas the preparation of accounting records and determining and posting journalentriesforallfunds.However,theBoardalsocontractedwiththeCPA toauditwaterdistricts#2,#4and#5 for2012and2013.WequestiontheCPA’sindependencetoperformthisauditbecauseitprovided bookkeeping services to the Town during the same period.

In order to satisfy independence requirements and professionalauditingstandards,aCPAhiredforanauditfunctionistomaintainindependence from the Town’s business operations. An auditor’sacceptance of responsibility for the preparation and fair presentation offinancialstatementsthatthesameauditorwillsubsequentlyauditwouldimpairthatauditor’sindependence.Inessence,theCPAauditedits own work, which violates the independence auditing standard.Additionally,theremainingSupervisor’srecordswerenotauditedbytheBoardortheCPA.

TheSupervisor’sfailuretoprovidetheBoardwithtimelyandaccuratefinancialreportsandtheBoard’sfailuretoperformtherequiredannualauditdiminishestheBoard’sabilitytoeffectivelymonitortheTown’sfinancialoperationsand resulted inerrorsoccurringand remainingundetected and uncorrected.

TheBoardshould:

1. Require theSupervisor toprovidemonthlyfinancialreportsthat includenecessary information inamoreuseful format,including summarized cash balances for all funds at month end.

2. Ensurethatdebtproceedsareexpendedonlyforthepurposefor which such obligations were issued.

3. Identifyallmoneyimproperlyresidingintheoperatingfundsand return the money to the debt service fund or capital projectsfund,asrequired.

4. Ensure that debt is paid by the appropriate fund.

Recommendations


5. Perform,orcontractwithanindependentaccountingfirmtoperform,anannualauditoftheSupervisor’srecords.

TheSupervisorshould:

6. Resolvethefundbalancevariancesidentifiedinourreport.

7. Ensure that monthly bank reconciliations are properlyperformed and reviewed.

8. Properlymonitor theCPA’swork to ensure that accountingrecords are complete and accurate and that the CPA isperformingadequately.Ifnot,heshouldworkwiththeBoardand issue requests for proposals for accounting services.


APPENDIX A

RESPONSE FROM LOCAL OFFICIALS

Thelocalofficials’responsetothisauditcanbefoundonthefollowingpage.


APPENDIX B

AUDIT METHODOLOGY AND STANDARDS

The objective of our audit was to determine whether the Supervisor properly recorded financialactivityandreported to theBoard.Toaccomplish this,we interviewedappropriateTownofficials,tested selected records and examinedpertinent documents for theperiod January1, 2009 throughFebruary3,2015.Ourproceduresincludedthefollowing:

• WeinterviewedtheSupervisor,Boardmembers,otherTownofficialsandtheCPA.

• WereviewedBoardminutestoobtainanunderstandingoftheTown’saccountingpracticesandcapital project activity.

• WereviewedBoardminutesandrelevantfinancialrecordsandreportsavailable,suchasthebank statements, a list of outstanding debt as ofDecember 31, 2013 and annual financialreports, todetermine theTown’sfinancial plan for capital projects, including authorizationamounts,fundingsourcesandbondresolutions.

• We reviewed the CPA’s accounting service contracts and auditing engagement letter todetermineresponsibilitiesandtheCPA’sindependencetoperformtheaudit.

• We reviewed the accounting records for the capital projects fund to determine if the capital

projects and related debt activity were properly accounted for. • WereviewedallbankreconciliationsforthemonthsofDecember2013andDecember2014

to determine if they were properly prepared and reported. We selected these months for review becausetheywerethelastmonthsintheTown’sfiscalyears.

• WereviewedtheSupervisor’sfinancialinformationprovidedtotheBoardtodetermineifitwas

sufficient,timelyandrelevant.WeinterviewedBoardmemberstodetermineiftheinformationallowedthemtoprovideproperfinancialoversight.

• WeanalyzedfundbalancesasofDecember31,2013and2014todeterminewhethertheywere

properlyclassified.

• WeanalyzedresultsofoperationsasofDecember31,2013and2014inthemajoroperatingfundsandcomparedbudget toactual results todeterminewhethersignificant revenuesandexpenditureswereproperlyrecorded.

WeconductedthisperformanceauditinaccordancewithGAGAS.Thosestandardsrequirethatweplanandperform theaudit toobtainsufficient,appropriateevidence toprovidea reasonablebasisforourfindingsandconclusionsbasedonourauditobjective.Webelievethattheevidenceobtainedprovidesareasonablebasisforourfindingsandconclusionsbasedonourauditobjective.


APPENDIX C

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

OfficeoftheStateComptrollerPublicInformationOffice110StateStreet,15thFloorAlbany,NewYork12236(518)474-4015http://www.osc.state.ny.us/localgov/

Toobtaincopiesofthisreport,writeorvisitourwebpage:


APPENDIX DOFFICE OF THE STATE COMPTROLLER

DIVISION OF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITYAndrewA.SanFilippo,ExecutiveDeputyComptroller

GabrielF.Deyo,DeputyComptrollerNathaalieN.Carey,AssistantComptroller

LOCAL REGIONAL OFFICE LISTING

BINGHAMTON REGIONAL OFFICEH.ToddEames,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding-Suite170244 Hawley StreetBinghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313Email:[email protected]

Serving:Broome,Chenango,Cortland,Delaware,Otsego,Schoharie,Sullivan,Tioga,TompkinsCounties

BUFFALO REGIONAL OFFICEJeffreyD.Mazula,ChiefExaminerOfficeoftheStateComptroller295MainStreet,Suite1032Buffalo,NewYork14203-2510(716)847-3647Fax(716)847-3643Email:[email protected]

Serving:Allegany,Cattaraugus,Chautauqua,Erie,Genesee,Niagara,Orleans,WyomingCounties

GLENS FALLS REGIONAL OFFICEJeffreyP.Leonard,ChiefExaminerOfficeoftheStateComptrollerOneBroadStreetPlazaGlensFalls,NewYork12801-4396(518)793-0057Fax(518)793-5797Email:[email protected]

Serving:Albany,Clinton,Essex,Franklin,Fulton,Hamilton,Montgomery,Rensselaer,Saratoga,Schenectady,Warren,WashingtonCounties

HAUPPAUGE REGIONAL OFFICEIraMcCracken,ChiefExaminerOfficeoftheStateComptrollerNYSOfficeBuilding,Room3A10250VeteransMemorialHighwayHauppauge,NewYork11788-5533(631)952-6534Fax(631)952-6530Email:[email protected]

Serving:NassauandSuffolkCounties

NEWBURGH REGIONAL OFFICETennehBlamah,ChiefExaminerOfficeoftheStateComptroller33AirportCenterDrive,Suite103NewWindsor,NewYork12553-4725(845)567-0858Fax(845)567-0080Email:[email protected]

Serving:Columbia,Dutchess,Greene,Orange,Putnam,Rockland,Ulster,WestchesterCounties

ROCHESTER REGIONAL OFFICEEdwardV.Grant,Jr.,ChiefExaminerOfficeoftheStateComptrollerThePowersBuilding16WestMainStreet–Suite522Rochester,NewYork14614-1608(585)454-2460Fax(585)454-3545Email:[email protected]

Serving:Cayuga,Chemung,Livingston,Monroe,Ontario,Schuyler,Seneca,Steuben,Wayne,YatesCounties

SYRACUSE REGIONAL OFFICERebeccaWilcox,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Room409333E.WashingtonStreetSyracuse,NewYork13202-1428(315)428-4192Fax(315)426-2119Email:[email protected]

Serving:Herkimer,Jefferson,Lewis,Madison,Oneida,Onondaga,Oswego,St.LawrenceCounties

STATEWIDE AUDITSAnnC.Singer,ChiefExaminerStateOfficeBuilding-Suite170244 Hawley Street Binghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313

Table of ContentsAuthority LetterExecutive SummaryIntroductionBackgroundObjectiveScope and MethodologyComments of Local Officials and Corrective Action

Town Supervisor's ActivitiesAccounting Records and ReportsAnnual AuditRecommendations

AppendicesResponse From Local OfficialsAudit Methodology and StandardsHow to Obtain Additional Copies of the ReportLocal Regional Office Listing

Documents

Town of Marilla - New York State Comptroller › ... › audits › 2017-11 › lgsa-audit-town-2015-marilla.pdfThe Town of Marilla (Town) is located in Erie County (County) and has