State Comptroller Thomas DiNapoli’s office released completed audits for two Finger Lakes municipalities Thursday.
An audit of the town of Manchester found the board’s continual appropriation of a nonexistent fund balance has weakened the financial condition of the town-wide general fund. The board also did not adequately manage the finances for a capital project to upgrade its transfer station. In addition, the board did not adopt IT policies and procedures for breach notification, access rights, disaster recovery and backups, and has not provided security awareness training to employees.
An audit of the village of Rushville found the board did not adopt written policies and procedures for critical financial operations including budgeting, reserves, payroll processing, IT and claims auditing. Also, the board has not reviewed or updated its online banking, general fund balance and cash receipts policies.