Following an audit of the Town of Frankfort’s financial situation last fall that led to the resignation of the town supervisor, the New York State Comptroller’s Office has released another audit report focusing on the town’s finances.
Back in September 2017, the state Comptroller’s Office released an audit report that covered a period of time from 2013-2017, which was meant to determine whether Town Supervisor Joseph Kinney was fulfilling his fiscal responsibilities. The audit found that Kinney had not maintained accounting records since 2013 or provided the required financial reports to the Town Board, or to the Comptroller’s Office.
After more than 20 years in office, Kinney resigned after the audit report was released, and Glenn Asnoe was elected to take over the position in November 2017.
Now, the state Comptroller’s Office has released another audit covering the same time period, this time focusing on whether or not the Town Board provided adequate oversight over the town’s financial activity, and ensured that receipts were deposited and disbursements were supported and authorized.
The audit found that the Board didn’t properly oversee the former supervisor’s work. When the Comptroller’s Office tested check disbursements for a total of $1.4 million, they found that three payments totaling $36,380 didn’t contain adequate support.
One town employee was also overpaid by $1,100, according to the report, and detailed time records for $1,922 in hourly wages for a different employee weren’t maintained.
The audit also found that the Board didn’t properly authorize health insurance benefits for elected officials in 2016 and 2017, which averaged to be $183,000.
The Comptroller’s Office is recommending that the Town Board segregate the supervisor’s financial duties or establish sufficient compensating controls to oversee his duties. The state is also recommending that the Board ensure all claims are retained, and to include proper supporting documentation before authorizing payments.
Asnoe says his office has already made some of the recommended changes.
“A lot of the issues we had talked about and we realized where we were," he said. "I had an issue with, one of them being the way accounting was done here in the books and the Board approved several months ago the purchase of a municipal accounting software program that we are now up and running with, which started this month."
To view the most recent audit report, click here.
To view the full audit report from September 2017, click here.