OFFICE

OF THE

NEW YORK STATE COMPTROLLER D IVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY

Village of Wampsville
Apparent Misappropriation of Funds and Board Oversight
Report of Examination
Period Covered: June 1, 2009 May 31, 2011 2011M-204

Thomas P. DiNapoli

Table of Contents

Page

AUTHORITY LETTER

EXECUTIVE SUMMARY

INTRODUCTION Background Objectives Scope and Methodology Comments of Local Ofcials and Corrective Action

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APPARENT MISAPPROPRIATION OF FUNDS Cash Disbursements Cash Receipts Recommendations

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BOARD OVERSIGHT Segregation of Duties Monthly Financial Reports and Reconciliations Annual Financial Report Annual Audit Recommendations

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APPENDIX APPENDIX APPENDIX APPENDIX

A B C D

Response From Local Ofcials Audit Methodology and Standards How to Obtain Additional Copies of the Report Local Regional Ofce Listing

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State of New York Ofce of the State Comptroller

Division of Local Government and School Accountability November 2011 Dear Village Ofcials: A top priority of the Ofce of the State Comptroller is to help local government ofcials manage government resources efciently and effectively and, by so doing, provide accountability for tax dollars spent to support government operations. The Comptroller oversees the scal affairs of local governments statewide, as well as compliance with relevant statutes and observance of good business practices. This scal oversight is accomplished, in part, through our audits, which identify opportunities for improving operations and Board governance. Audits also can identify strategies to reduce costs and to strengthen controls intended to safeguard local government assets. Following is a report of our audit of the Village of Wampsville, entitled Apparent Misappropriation of Funds and Board Oversight. This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the State Comptrollers authority as set forth in Article 3 of the General Municipal Law. This audits results and recommendations are resources for local government ofcials to use in effectively managing operations and in meeting the expectations of their constituents. If you have questions about this report, please feel free to contact the local regional ofce for your county, as listed at the end of this report. Respectfully submitted,

Ofce of the State Comptroller Division of Local Government and School Accountability

OFFICE OF THE NEW YORK STATE COMPTROLLER

State of New York Ofce of the State Comptroller

EXECUTIVE SUMMARY

The Village of Wampsville (Village) is located in Madison County and has approximately 550 residents. The Village provides a variety of services to its residents, including street lighting and maintenance, snow removal, re protection and general government support. The Village derives the majority of the moneys to nance these services from real property taxes. The Villages budgeted appropriations for the 2009-10 and 2010-11 scal years were approximately $172,000 and $161,000, respectively. The Village is governed by a Board of Trustees (Board), which comprises four elected Trustees and an elected Mayor. The Board is responsible for the general management and control of the Villages nancial affairs. The Mayor appoints a Clerk-Treasurer who is responsible for the daily nancial activities of the Village. Scope and Objectives The objectives of our audit were to determine if internal controls over cash receipts and disbursements were operating effectively and to determine if the Board provided adequate oversight of the Villages scal operations for the period June 1, 2009 to May 31, 2011. We extended the scope of our audit to review cash disbursements for the scal year 2008-09. Our audit addressed the following related questions: Are internal controls over cash receipt and disbursement activities performed by the ClerkTreasurer appropriately designed and operating effectively to adequately safeguard Village assets? Did the Board provide oversight of the Villages scal operations to ensure that Village resources are adequately safeguarded to protect assets against fraud and abuse?

Audit Results We found that the Clerk-Treasurer apparently misappropriated $18,378 from Village funds without detection by the Board or Mayor. This apparent misappropriation includes 25 cash disbursement checks totaling $5,312 that were written to the Clerk-Treasurer; ten cash withdrawals and checks written to cash or petty cash totaling $1,802; and 11 extra payroll payments to the Clerk-Treasurer totaling $4,383. None of these disbursements were recorded in the accounting or payroll records, reported to the Board on an abstract or had a related claim on le.1 In addition to these questionable transactions, the Clerk-Treasurer apparently misappropriated $6,881 in cash receipts handled as part

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It was the Villages practice to include payroll payments on an abstract and claim.

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of her responsibilities, including $6,747 in real property taxes. Checks received for other revenues (e.g., mortgage tax and insurance recoveries) were deposited but were recorded and reported to the Board as real property tax receipts to cover up the shortage. These unauthorized transactions were able to occur because the Board had not established an adequate system of internal controls over the Villages cash assets and nancial records. Fiscal duties were concentrated with the Clerk-Treasurer without an independent review of the Clerk-Treasurers nancial activities. In addition, the Villages nancial records and reports contained errors and omissions. For example, the cash disbursement journal excluded 85 checks and/or direct cash withdrawals totaling approximately $19,000. The Clerk-Treasurer was not reconciling the Villages bank accounts and was not maintaining a cash control account. Also, the Board did not audit or cause to be audited the records and reports of the Clerk-Treasurer. Additionally, the Clerk-Treasurer did not le the required annual report with the Ofce of the State Comptroller. Comments of Local Ofcials The results of our audit and recommendations have been discussed with Village ofcials and their comments, which appear in Appendix A, have been considered in preparing this report. Village ofcials generally agreed with our recommendations and indicated they were in the process of implementing corrective action.

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Introduction
Background The Village of Wampsville (Village) is located in the Town of Lenox, Madison County. The Village covers approximately one square mile and has a population of about 550. The Village provides various services to its residents including street lighting and maintenance, snow removal, re protection and general government support. The expenditures incurred in providing these services are accounted for in the general fund. The Villages budgeted appropriations for the 2009-10 and 2010-11 scal years were approximately $172,000 and $161,000 respectively, funded primarily with real property taxes. The Village is governed by a Board of Trustees (Board) which comprises four elected Trustees and an elected Mayor. The Board is responsible for the general oversight of the Villages operations. The Mayor, who is a member of the Board, is the chief executive ofcer. The Mayor appoints the Clerk-Treasurer, with approval of the Board. As the chief scal ofcer, the Clerk-Treasurer is responsible for receiving, depositing and disbursing funds, maintaining nancial records, preparing monthly nancial reports, and ling an annual report of the Villages revenues and expenditures with the Ofce of the State Comptroller (OSC). The Clerk-Treasurer who was in ofce during our audit period resigned effective August 9, 2011. Objectives The objectives of our audit were to determine if internal controls over cash receipts and disbursements were operating effectively and to determine if the Board provided adequate oversight of the Villages scal operations. Our audit addressed the following related questions: Are internal controls over cash receipts and disbursement activities performed by the Clerk-Treasurer appropriately designed and operating effectively to adequately safeguard Village assets? Did the Board provide oversight of the Villages scal operations to ensure that Village resources are adequately safeguarded to protect assets against fraud and abuse?

Scope and Methodology

We initially examined the Clerk-Treasurers records for the period June 1, 2009 to May 31, 2011. We extended the scope of our audit to review cash disbursements for the scal year 2008-09.

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We conducted our audit in accordance with generally accepted government auditing standards (GAGAS). More information on such standards and the methodology used in performing this audit are included in Appendix B of this report. Comments of Local Ofcials and Corrective Action The results of our audit and recommendations have been discussed with Village ofcials and their comments, which appear in Appendix A, have been considered in preparing this report. Village ofcials generally agreed with our recommendations and indicated they were in the process of implementing corrective action. The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the ndings and recommendations in this report should be prepared and forwarded to our ofce within 90 days, pursuant to Section 35 of the General Municipal Law. For more information on preparing and ling your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make this plan available for public review in the ClerkTreasurers ofce.

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Apparent Misappropriation of Funds

Local government ofcers are charged with carrying out the functions of their positions in a forthright and honest manner. The ClerkTreasurer is responsible for the accurate and complete accounting of all moneys received and disbursed on the Villages behalf. Disbursements of Village money should be supported by suitably documented claims2 that the Board has reviewed and approved. The responsibilities of the Clerk-Treasurer also include collecting and accounting for Village receipts such as real property taxes and payments in lieu of taxes, planning and building permit fees, and other miscellaneous Village fees. This requires maintaining complete and accurate accounting records and ensuring that moneys received are safeguarded and properly deposited into Village bank accounts. An inherent obligation of any public ofcer or employee engaged in an accounting function is to report an accurate summary of nancial activity to the governing board. The system of internal controls over the Villages cash assets is inadequate because the scal duties are concentrated with the ClerkTreasurer without an independent review. As a result, the ClerkTreasurer apparently misappropriated a total of $18,378 ($11,497 in cash disbursements and $6,881 in cash receipts) of Village funds, in which she was entrusted. This potential misappropriation of Village funds has been referred to law enforcement ofcials for investigation. Cash Disbursements The Clerk-Treasurer is responsible for paying claims that are submitted by vendors requesting payment for services rendered or materials furnished to the Village. With limited exceptions, the Clerk-Treasurer is not authorized to make payments until the claims have been audited and approved by the Board and an abstract of approved claims is certied by the Mayor for payment. Payroll check disbursements should be certied by a Village ofcer or employee having direct supervision of the employee. The Clerk-Treasurer must maintain complete and accurate disbursement records. These records are the basis for monthly reports provided to the Board to assess the Villages nancial operations. We found that the Clerk-Treasurer did not maintain complete and accurate cash disbursement records. She was able to write and sign checks without recording them in the accounting records or

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Claims are bills or invoices submitted by vendors requesting payments for services rendered or materials furnished to the Village.

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on the abstracts presented to the Board. The Clerk-Treasurers cash disbursement journal excluded 85 checks and/or direct cash withdrawals totaling approximately $19,000. Since the ClerkTreasurer performed incompatible duties with no effective independent review of her work, we examined all of the Villages cash disbursement transactions reported on all Village bank account statements for the period June 1, 2008 through May 31, 2011. We identied payments totaling $11,497, including 35 cash disbursement (non-payroll) payments totaling $7,114 and 11 payroll payments totaling $4,383 that appear to be misappropriations of Village funds as follows: A total of 25 cash disbursement checks totaling $5,312 were written to the Clerk-Treasurer and appear to be signed and endorsed by her as well. In addition, we found seven checks written to cash or petty cash totaling $1,200 and three cash withdrawals from the Villages checking account totaling $602. Each of these checks and withdrawal slips was signed by the Clerk-Treasurer and the checks written to cash were endorsed by her. None of these disbursements were recorded in the accounting records, reported to the Board on an abstract or had a related claim on le. Our review of payroll checks disbursed to the Clerk-Treasurer identied 11 extra payroll payments totaling $4,383.3 With the exception of one check signed by the Mayor,4 these payments were written to the Clerk-Treasurer as well as signed and endorsed by the Clerk-Treasurer. These checks were not recorded in the payroll records or reported to the Board on an abstract and did not have an associated claim.5

The Mayor told us she signs all checks payable to the Clerk-Treasurer for expenditure reimbursements and payroll payments. However, all but one of the questionable checks we identied were signed by the Clerk-Treasurer, not the Mayor. Because no one reviewed her work, the Clerk-Treasurer was able to circumvent the Villages normal check-signing process and disburse these non-payroll and payroll checks to herself without detection. ____________________
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Ten checks were written for the Clerk-Treasurers normal net pay amount and one check was written for $425 and included the memo notation 2010 Fed Rem. 4 This includes a payroll check that the current Mayor signed at the beginning of her term for a pay period in the 2008-09 year that appears to be for a pay period previously paid to the Clerk-Treasurer. 5 Fixed salaries of ofcers or employees regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized period, including any payroll withholdings are not required to be on an abstract or have a claim. However, it was Village practice to include these payments on an abstract and claim.

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In addition, we also identied 12 questionable transactions totaling $1,561. These transactions included three checks written to the ClerkTreasurer totaling $1,1406 to offset her payroll tax costs (the ClerkTreasurers Federal and State income tax and her share of Social Security and Medicare). Both the Clerk-Treasurer and Mayor told us that a payment of $380 is made annually to the Clerk-Treasurer to offset her payroll tax costs. However, we found no documentation that the Board authorized these additional payments or that the appropriate payroll tax withholdings were deducted from these payments. In addition, there is no authority for the Board to allow the Village to pay for an employees personal payroll taxes. The other nine payments, totaling $421, were paid to various retail outlets but were not recorded in the Villages accounting records, were not on an abstract, and did not have supporting claim documentation. Five of these payments were by check signed by the Clerk-Treasurer and four payments were processed as electronic check payments and therefore no signature is provided. Cash Receipts The Clerk-Treasurer is responsible for all moneys that the tax warrant directs her to collect. At the end of the collection period, the taxes collected and those remaining unpaid must reconcile with the original tax warrant and tax roll. The Board must certify the Clerk-Treasurers list of unpaid taxes and remit it to the County. The County then covers the Villages unpaid tax bills and enforces the taxes for the Village. We found that the Clerk-Treasurers cash receipt documentation was inadequate and inaccurate. She did not properly post adequate detail to her cash receipt records and we identied numerous discrepancies between her records and deposits. Therefore, we obtained all deposit composition records from the Villages bank to assist us in identifying the receipts deposited in the bank and compared this information to receipts the Clerk-Treasurer should have collected. It appears the Clerk-Treasurer took advantage of weaknesses in the internal control structure at the Village to misappropriate $6,881 in cash receipts handled as part of her responsibilities for the period June 1, 2009 through May 31, 2011, including $6,747 in real property taxes. We indentied deposits representing real property tax receipts totaling $107,6257 in 2009-10 and $107,6108 in 2010-11. The tax levies were $110,725 and $111,257, respectively, resulting in a total ____________________
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These three checks were each for $380. Includes a $4,579 payment from the County to the Village to cover unpaid property tax bills. 8 Includes a $6,607 payment from the County to the Village to cover unpaid property tax bills.

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potential shortage of $6,747 in real property taxes not deposited. We identied checks received for other revenues that were deposited but were recorded and reported to the Board as real property tax receipts to cover up the shortage. For example, the Treasurer received checks for mortgage tax and insurance recoveries totaling $5,654 and she deposited the funds, but she recorded and reported the revenues as real property taxes. We also found additional revenues that the Clerk-Treasurer received but did not deposit. This includes $90 in permit fees we identied as paid in cash9 but not deposited or recorded and a total of $44 in real property tax interest and penalties that was not deposited. Recommendations 1. The Board should take appropriate action to recover any misappropriated moneys. 2. The Clerk-Treasurer should maintain complete and accurate cash disbursement and receipt records. The Board should monitor the Clerk-Treasurers compliance with this requirement.

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None of the deposits made in Village bank accounts in 2009-10 and 2010-11 included any cash.

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Board Oversight
The Board is responsible for overseeing the Villages nancial affairs and safeguarding its resources. These duties include establishing a system of internal controls to provide reasonable assurance that cash and other resources are properly safeguarded, transactions are authorized and properly recorded, and nancial reports are accurate, reliable, and led in a timely manner. The Board must ensure either that no individual controls all aspects of nancial transactions, or it must implement compensating controls to mitigate risks. Lastly, the Board is required to perform, or provide for, an annual audit of the Treasurers records and reports. The Board failed to exercise appropriate oversight of the Villages nancial activities. The Board has not established an effective system of internal controls to ensure that all transactions are properly recorded in the Villages records, reported on the Villages annual nancial report to OSC and properly audited on an annual basis. The Clerk-Treasurer was able to perform all the duties related to cash collections and disbursements without oversight. As a result, the Board allowed an environment to exist where the Clerk-Treasurer was able to conceal the apparent misappropriation of Village assets without the Boards detection. Segregation of Duties Proper internal controls ensure that duties are adequately segregated so that an individual does not control all phases of a transaction. When one person performs all the duties related to cash collections and disbursements, recordkeeping, and reconciliation of accounts, it increases the risk that cash will be misappropriated and not be detected. If limited resources make it difcult to segregate incompatible duties, Village ofcials should consider implementing compensating controls. For example, the Board could designate someone outside the cash receipt and disbursement process to regularly review bank statements, canceled checks, records and reconciliations and compare them to the transactions recorded in the Villages records. The Clerk-Treasurer was responsible for cash handling and recordkeeping duties and the Board did not provide for an independent review and verication of her work. For example, the Clerk-Treasurer was responsible for: Maintaining the Villages accounting records Preparing monthly and annual nancial reports

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Collecting taxes and other receipts such as franchise fees, State aid, mortgage tax and permit fees Banking transactions including deposits Performing bank reconciliations Opening mail, including monthly bank statements and canceled check images Preparing, signing and disbursing Village checks while having custody and control of the supply of checks.10

As a result of the lack of internal controls, the Clerk-Treasurer was able to control each phase of the Villages cash transactions without any verication of the accuracy and propriety of her work. Monthly Financial Reports and Reconciliations Adequate accounting records and effective procedures are needed to properly account for and report the Villages nancial activities, including performing monthly bank reconciliations and maintaining a cash control account. Properly prepared nancial reports require that the nancial records be accurate and maintained in a timely manner. The Clerk-Treasurer should provide periodic nancial reports to the Board throughout the year. Such reports are essential tools that the Board can use to monitor the Villages nancial operations. The Villages monthly nancial reports are inadequate and incomplete and, therefore, are not useful tools for nancial reporting or control purposes. The budget status reports do not include the current months activity and the monthly nancial report to the Board excludes the Villages checking account. In addition, the Clerk-Treasurer does not reconcile the Villages bank accounts or maintain a cash control account. Budget Status Budget status reports should provide the Board and other decision makers with information about monthly and year-todate revenues and expenditures compared to budget estimates. At a minimum, these reports should identify unfavorable variances that require timely budget amendments to maintain control over spending and ensure compliance with applicable laws. Although the Clerk-Treasurer prepared monthly budget status reports for both revenues and appropriations, they were inadequate and inaccurate. The reports do not show the Villages current months ____________________
10

The Mayor is also an authorized check signer.

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activity. Additionally, they do not reect all of the Villages revenue and expenditure activity. The Clerk-Treasurer misreported certain revenues as real property taxes and also failed to record certain checks in the records used to generate the budget status report. Financial Reports Good management practice requires the ClerkTreasurer to prepare and provide a monthly nancial report to the Board that includes a list of receipts and disbursements for the month as well as the cash balances for each Village bank account. While the Clerk-Treasurer provided the Board with a monthly nancial report that included the cash balances of each Village bank account, these reports did not include the Villages checking account (the primary account used for deposits and checks) and they did not reect the related receipt and disbursement activity. Two Board members told us they never asked for the checking account to be included in the report. Bank Reconciliations Monthly reconciliations between the bank statements and Village accounting records should be performed to ensure the Villages cash balances in the accounting records agree with corresponding bank balances. This helps to ensure that all cash is accounted for. The Clerk-Treasurer failed to perform bank reconciliations for the entire audit period for all bank accounts. Also, no detailed, general ledger cash control accounts were maintained for comparison to bank balances. Two Board members told us they never asked to see bank statements and they were not aware reconciliations were not completed. As a result of these inaccuracies and omissions in the Villages monthly reports, the Board did not have accurate information for managing the Villages resources or the ability to identify discrepancies in cash activity and balances including the checking account in which the majority of apparent cash misappropriations occurred. The Boards lack of oversight of the Clerk-Treasurers duties and limited involvement in the nancial activities of the Village allowed the ClerkTreasurer to control all phases of a cash transaction and apparently misappropriate funds. Annual Financial Report Local governments are required by Law to annually complete and le with OSC a detailed report of all nancial activity for the preceding year. This report provides the Board, OSC and Village residents with a tool for monitoring nancial operations. Villages are required to complete and submit their annual nancial report no later than 60 days after the close of the scal year. While it is the Clerk-Treasurers responsibility to complete and le this annual report, the Board should have procedures in place to review this report for accuracy 13 13

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and ensure that the Clerk-Treasurer completes and submits it to OSC by the deadline. The Clerk-Treasurer has not led an annual report with OSC since May 2007. The Board did not have procedures in place to ensure that the report is accurate and led timely. Both Board members we spoke with were unaware that the annual report had not been led. Annual Audit Village Law requires that the Board annually audit, or have a Village ofcer, employee, or an independent public accountant audit, the records and reports maintained by the Clerk-Treasurer on the Villages behalf. This annual audit serves as an important internal control over cash receipts and disbursements by providing independent verication that transactions have been properly recorded and that cash has been properly accounted for. It also provides Board members with an added measure of assurance that the nancial records and reports contain reliable information on which to base nancial decisions. The Board did not audit, or contract with an independent auditor to audit, the records maintained by the Clerk-Treasurer during the period audited. One Board member thought that the Board audit of the bills was fullling the requirement. Another Board member was unaware that the annual audit was not being performed. The failure of the Board to conduct an annual audit of the Clerk-Treasurers records and reports precluded the Board from having assurance that the Clerk-Treasurer was properly accounting for all of the Villages nancial resources. Had the Board conducted an annual audit, it may have identied the incomplete and inaccurate records of the ClerkTreasurer and the apparent misappropriation of Village moneys. Recommendations 3. The Board should evaluate and, where practicable, assign duties and responsibilities to provide for proper internal controls. Where it is not practicable to segregate duties, the Board should establish sufcient compensating controls, such as increased oversight. This could include but not be limited to a review of the monthly bank reconciliations, bank statements and canceled check images as compared to the approved abstracts and claims. 4. The Board should ensure monthly nancial reports generated to monitor the Villages nancial operations include all Village cash activity and cash balances. 5. The Board should ensure that the Clerk-Treasurer performs a monthly reconciliation of all Village bank accounts and the Board should review such reconciliations.

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6. The Board should ensure that the Clerk-Treasurer prepare and le the required annual nancial reports with OSC, after review and approval by the Board. 7. The Board should require the Clerk-Treasurer to annually account for all moneys received or disbursed during the preceding scal year, and to produce all supporting accounting records, receipts, vouchers, bank statements and canceled checks and other related documentation. The Board should then audit these records, have an ofcer or employee perform the audit, or hire an independent public accountant to do so.

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APPENDIX A RESPONSE FROM LOCAL OFFICIALS

The local ofcials response to this audit can be found on the following pages.

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APPENDIX B AUDIT METHODOLOGY AND STANDARDS

During this audit, we examined the cash receipt and disbursement activities and practices of the Village for the period June 1, 2009 through May 31, 2011. We extended our tests of cash disbursements back to June 1, 2008. To accomplish our audit objectives and obtain relevant audit evidence, our procedures included the following: We performed an initial assessment of the internal controls in place, including segregation of duties, over cash receipts and disbursements to determine their overall effectiveness. We interviewed appropriate Village ofcials and reviewed pertinent documents, such as Village policies, Board minutes and nancial records and reports. We interviewed the Clerk-Treasurer to gain an understanding of the procedures used to account for the Villages nancial operations, reconcile bank accounts and prepare monthly and annual nancial reports. We interviewed the Clerk-Treasurer, Mayor, and two Board members to gain an understanding of the procedures and corresponding controls over cash receipts and disbursements. We reviewed the available nancial records which were limited to computerized journals of cash receipts and disbursements, budget versus actual revenues and expenditures and monthly nancial reports that excluded the Villages checking account. We also reviewed available bank deposit slips and all bank statements and images of canceled checks. We used bank statements to identify the Villages cash balances in each bank account as of May 31, 2011. We also conrmed these balances directly with the Villages banks. We examined all bank statements for the period June 1, 2008 through May 31, 2011 and reviewed the propriety of all non-check disbursements. We compared the images of all paid checks during the period June 1, 2008 through May 31, 2011 to Board authorized abstracts and identied those payments that were not audited and approved by the Board. We examined the propriety of the unauthorized disbursements by tracing them to supporting payroll or claim records. We reviewed all checks for unusual payees. We reviewed all payroll check payments to the Clerk-Treasurer and Mayor for comparison to Board authorized salaries. We compared payments made to the Village by the State, County and Town to monies received by the Village.

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We obtained deposit composition records from the Villages bank for the period June 1, 2009 through May 31, 2011 to account for monies deposited in the bank and to compare deposits to the Clerk-Treasurers cash receipt records.

We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufcient, appropriate evidence to provide a reasonable basis for our ndings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our ndings and conclusions based on our audit objectives.

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APPENDIX C HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

To obtain copies of this report, write or visit our web page:

Ofce of the State Comptroller Public Information Ofce 110 State Street, 15th Floor Albany, New York 12236 (518) 474-4015 http://www.osc.state.ny.us/localgov/

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APPENDIX D OFFICE OF THE STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY
Steven J. Hancox, Deputy Comptroller Nathaalie N. Carey, Assistant Comptroller

LOCAL REGIONAL OFFICE LISTING

BINGHAMTON REGIONAL OFFICE H. Todd Eames, Chief Examiner Ofce of the State Comptroller State Ofce Building - Suite 1702 44 Hawley Street Binghamton, New York 13901-4417 (607) 721-8306 Fax (607) 721-8313 Email: Muni-Binghamton@osc.state.ny.us Serving: Broome, Chenango, Cortland, Delaware, Otsego, Schoharie, Sullivan, Tioga, Tompkins Counties NEWBURGH REGIONAL OFFICE Christopher Ellis, Chief Examiner Ofce of the State Comptroller 33 Airport Center Drive, Suite 103 New Windsor, New York 12553-4725 (845) 567-0858 Fax (845) 567-0080 Email: Muni-Newburgh@osc.state.ny.us Serving: Columbia, Dutchess, Greene, Orange, Putnam, Rockland, Ulster, Westchester Counties

BUFFALO REGIONAL OFFICE Robert Meller, Chief Examiner Ofce of the State Comptroller 295 Main Street, Suite 1032 Buffalo, New York 14203-2510 (716) 847-3647 Fax (716) 847-3643 Email: Muni-Buffalo@osc.state.ny.us Serving: Allegany, Cattaraugus, Chautauqua, Erie, Genesee, Niagara, Orleans, Wyoming Counties

ROCHESTER REGIONAL OFFICE Edward V. Grant, Jr., Chief Examiner Ofce of the State Comptroller The Powers Building 16 West Main Street Suite 522 Rochester, New York 14614-1608 (585) 454-2460 Fax (585) 454-3545 Email: Muni-Rochester@osc.state.ny.us Serving: Cayuga, Chemung, Livingston, Monroe, Ontario, Schuyler, Seneca, Steuben, Wayne, Yates Counties

GLENS FALLS REGIONAL OFFICE Jeffrey P. Leonard, Chief Examiner Ofce of the State Comptroller One Broad Street Plaza Glens Falls, New York 12801-4396 (518) 793-0057 Fax (518) 793-5797 Email: Muni-GlensFalls@osc.state.ny.us Serving: Albany, Clinton, Essex, Franklin, Fulton, Hamilton, Montgomery, Rensselaer, Saratoga, Schenectady, Warren, Washington Counties

SYRACUSE REGIONAL OFFICE Rebecca Wilcox, Chief Examiner Ofce of the State Comptroller State Ofce Building, Room 409 333 E. Washington Street Syracuse, New York 13202-1428 (315) 428-4192 Fax (315) 426-2119 Email: Muni-Syracuse@osc.state.ny.us Serving: Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, Oswego, St. Lawrence Counties

HAUPPAUGE REGIONAL OFFICE Ira McCracken, Chief Examiner Ofce of the State Comptroller NYS Ofce Building, Room 3A10 Veterans Memorial Highway Hauppauge, New York 11788-5533 (631) 952-6534 Fax (631) 952-6530 Email: Muni-Hauppauge@osc.state.ny.us Serving: Nassau and Suffolk Counties

STATEWIDE AND REGIONAL PROJECTS Ann C. Singer, Chief Examiner State Ofce Building - Suite 1702 44 Hawley Street Binghamton, New York 13901-4417 (607) 721-8306 Fax (607) 721-8313

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