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Three state audits critical of Throop: Auditors find mismanagement

  • / Updated:
  • Staff Report 

The New York State Comptroller’s Office has released three audits revealing significant financial mismanagement in the Town of Throop. The audits, focusing on the oversight of the Supervisor’s cash collections, the Highway Department, and procurement practices, highlight a range of issues and recommendations.

Cash Collections and Disbursements Audit (2022M-172)

The audit found that the former Supervisor failed to properly manage cash assets, leading to $15,823 in missing funds. Key findings included inappropriate reimbursements, failure to deposit cash receipts, unauthorized check disbursements, and erasing data from a town computer. The former Supervisor was arrested in January 2024 for grand larceny and official misconduct, repaying nearly $11,000 in restitution. Recommendations include ensuring cash receipts are deposited intact and disbursements are adequately supported and approved by the Board.


Highway Department Audit (2021M-115)

The audit revealed inadequate oversight of the Highway Department’s financial activities. The Board and Superintendent did not agree on highway expenditures in writing, nor did they enter into shared service agreements with surrounding towns. Additionally, the Superintendent failed to maintain an updated equipment inventory and account for scrap metal sales totaling $1,277. Recommendations include annual written agreements on highway expenditures and maintaining an accurate inventory of department assets.

Procurement Audit (2022M-173)

The audit found the Board did not always follow competitive bidding requirements for purchases and professional services. Of the 180 purchases reviewed, totaling $1.3 million, 72 did not adhere to bidding requirements. Professional services totaling $595,996 were also not competitively procured. Recommendations include following statutory competitive bidding requirements and seeking competition for professional services.

Town officials have agreed with the audit recommendations and are taking corrective actions to address these issues.

These audits cover the period from January 1, 2017, to April 28, 2021, and emphasize the need for better financial oversight and management in the Town of Throop.