Financial & Audit Information (Comptroller)

 

Financial and Audit Information...

The Town of Canandaigua Town Board and Town Officials take great pride in providing the most cost efficient services while ensuring oversight of the Town's financial resources.  We created this page to share with you information related to the Town of Canandaigua's financial situation, and information provided to the Town regarding auditing of our financial practices.

Auditors from the New York State Comptroller's Office spent approximately six months at the Town Hall between October 2016 and April 2017 conducting an audit of Town operations relating to fund balance, water operations, and information technology for the time period between January 1, 2015 through April 12, 2017.

The link's below are designed to be transparent and share as much information with you as possible about the audit.

  • Town of Canandaigua: Press Release, September 29, 2017: Corrective Action Plan - (link)
  • Town of Canandaigua: Corrective Action Plan Public Hearing (October 16, 2017 @ 6:00pm) - (link)
  • Town of Canandaigua: Response from Town Supervisor to the NYS Comptroller's Audit - (link)
  • New York State Comptroller Audit Report (link)
  • Town of Canandaigua: draft Corrective Action Plan (link)
    • Corrective Action Plan / Comptroller Recommendations:
      1. Item # 1: The Town Board should amend and adopt policies and procedures to govern budget development and monitoring practices and explanations for the level of unrestricted funds to maintain.
        • Town of Canandaigua: In process - Proposed 2018 budget includes fund balance appropriations, including a million dollar transfer for the highway project.  These appropriations had been planned since 2015.  Previous balance due to Highway Capital Project.  For more information on Town of Canandaigua budgets please click here.
      2. Item # 2: The Town Board should adopt budgets with realistic estimates of revenues, expenditures and the amount of fund balance to be used to fund operations.
      3. Item # 3: The Town Board should implement plans to address and property utilize excess fund balance.
        • Town of Canandaigua: 15 year capital plan was adopted by the Town Board June 19, 2017 by Resolution # 2017-220.  The long term plan includes appropriation of fund balance.  The Comptroller’s Office did not account for the $ 1,000,000 to be transferred from fund balance for the construction of the new highway capital project now under construction.  To view a copy of the 15 year capital plan please click here.
      4. Item # 4: The Town Board should develop and adopt comprehensive multiyear financial and capital plans and plan for reserves.  These plans should be monitored and updated on an ongoing basis.
        • Town of Canandaigua: Town Board adopted a 15 year capital plan on June 19, 2017 by Resolution # 2017-220.  To view the capital plan please click here.
      5. Item # 5: The Supervisor should prepare fund balance and monthly cash flow projections and provide them to the Board to assist in making informed financial decisions.
        • Town of Canandaigua: Monthly financial statements are attached to every agenda, each month including the cash flow summary.  Please see attachment # 1 of any of the Town Board agendas.  To view Town Board agendas, please click here.
      6. Item # 6: The Town Board should adopt a policy for water district accounting to ensure properties are properly charged and charges are equitably distributed. 
        • Town of Canandaigua: In process – a new water software accounting software system is currently being implemented.  A policy recommendation will be forth coming.
      7. Item # 7: The Town Board should adopt a policy for water adjustments to ensure that there is a process in place to document the purpose for and approval of adjustments.
        • Town of Canandaigua: In process – the new water software system will enable a more clearly defined policy and procedure.
      8. Item # 8: Town officials should establish appropriate accounting records and account for each water fund as a separate entity.
        • Town of Canandaigua: In process – the proposed 2018 budget includes accounting of each water district separately.  To view the 2018 Town proposed budget please click here.
      9. Item # 9: Town officials should ensure penalties are charged for all late payments, as appropriate.
        • Town of Canandaigua: In process – new software
      10. Item # 10:Town officials should perform and document reconciliations to ensure that all properties in each district/extension are paying the appropriate amounts.
        • Town of Canandaigua: Complete – this is included in the proposed 2018 Town budget.  To view the 2018 Town budget please click here.
      11. Item # 11:Town officials should adopt procedures to monitor and identify the cause of water loss, including performing periodic reconciliations of water purchased to water sold.
        • Town of Canandaigua: Water Superintendent to complete
      12. Item # 12:Town officials should ensure that Board-adopted billing rates are updated in the software.
        • Town of Canandaigua: This will be ensured during implementation of the new water accounting software.
      13. Item # 13:The Town Board should adopt comprehensive IT-related policies for data backup, the sanitation and disposal of hardware and electronic media, online banking, user accounts, access rights, passwords, remote access, PPSI, mobile devices, connecting personally owned devices to the network, adjustments, audit trail, exception and change reports, hardware and software inventories, use of electronic signatures, and breach notification.  The Town Board also should ensure adopted IT policies are enforced and monitored.
        • Town of Canandaigua: Complete – the Town Board adopted an IT use policy on September 18, 2017.  To view the IT policy please click here.
      14. Item # 14:The Town Board should ensure that officials and employees receive adequate Internet security awareness training and training on the Town’s IT policies.
        • Town of Canandaigua: In process – the Town Manager and Personnel Officer are developing the proper training.
      15. Item # 15:The Town Board should revise the agreement with the IT service provider to reflect current service provisions and provisions for confidentiality and protection of PPSI.
        • Town of Canandaigua: In process – the Town Manager is exploring opportunities for shared services relating to IT.
      16. Item # 16:The Town Board should ensure that the Town has a sufficient written online banking agreement.
        • Town of Canandaigua: Completed in 2012.
      17. Item # 17:The Town Board should ensure notifications and other security measures available from the Town’s bank are utilized, including e-mail notifications that advise Town officials every time an online transaction occurs.
        • Town of Canandaigua: In process by the Town Manager.
      18. Item # 18:The Town Board should adopt a comprehensive disaster recovery plan and ensure the plan is distributed to all essential personnel.
        • Town of Canandaigua: In process - the Town Manager
      19. Item # 19:Town officials should periodically generate and review audit trails, exception reports and change reports. 
        • Town of Canandaigua: the Town Manager has reorganized the Town Manager’s Office to create greater separation of responsibilities among existing employees.  These changes have enabled further review, without adding staff, to monitor reports.  Periodic updates will be presented to the Town Board for review.
      20. Item # 20:Town officials should designate a computer to be used only for online banking transactions.
        • Town of Canandaigua – In process
      21. Item # 21:Town officials should monitor computer usage to ensure compliance with the Town’s acceptable use policy.
        • Town of Canandaigua – In process
 


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