The Office of the New York State Comptroller in an audit report released last month cited several failures within Village of Dansville government related to financial operations and internal controls.

The Office of the New York State Comptroller in an audit report released last month cited several failures within Village of Dansville government related to financial operations and internal controls.


“Village officials have not established adequate internal controls over financial operations,” the report summary explained. “For example, the Board did not implement policies and procedures for the preparation of adequate financial records and reports.”


The audit focused on a pattern by previous boards to adopt budgets that overestimated revenues and underestimated expenditures. The result each year was a decline in fund balances and improper transfers of funds between accounts.


The report looked at accounting and purchasing records from June 1, 2008, to April 28, 2010.


Looking forward from that point, auditors summarized, “Although the reported financial condition of the Village has improved for the 2010 fiscal year, unless these accounting, budgetary, and cash flow problems are addressed, Village operations could be adversely impacted.”


The the village’s response, dated April 20, 2011, and authored by Mayor Pete Vogt concurred with the auditor’s findings and addressed specific ways the village is working to rectify cited areas. Vogt noted the previous board took several steps in line with auditors’ recommendations which are furthered under his administration.


The entire audit report is availalble at the state comptroller's website.