Moravia’s financial reports omitted millions of dollars in receipts and transfers, while Palmyra-Macedon schools lacked complete technology inventory records, according to state audits highlighted Tuesday by Comptroller Tom DiNapoli.
The state audit roundup also included a generally favorable website transparency review for Wayne County’s Industrial Development Agency. In Moravia, auditors traced about $27.2 million in transfers among 29 bank accounts and found they appropriately went to other village accounts.
Moravia reports omitted transfers and receipts
The Moravia audit, issued Oct. 9, covered June 1, 2023, through July 15, 2026. Auditors identified more than $16.8 million in transfers out and more than $11.8 million in receipts and transfers in that were not recorded or reported from June 2023 through August 2025.
Most differences arose when money belonging to one fund was first deposited in the general fund and then transferred. Grant funds, state aid and water and sewer credit card payments were among the transactions involved. The omissions left trustees without complete financial information.
Monthly bank reconciliations were not always accurate, and the treasurer did not regularly provide budget-to-actual reports. The detailed budget had not been entered in the accounting software, while preparing the reports manually was time-consuming, the treasurer told auditors.
The village’s 2024-25 annual financial report was filed 115 days after an extended deadline. The 2023-24 and 2024-25 reports did not agree with financial records, including $163,875 in capital project accounts payable omitted from the later report.
The village had $2.7 million in budgeted general, water and sewer spending for 2025-26 and a wastewater treatment plant capital project estimated at $25.5 million. Officials told auditors the treasurer’s records had not received the required annual audit since 2017.
Auditors also reviewed 237 sampled disbursements totaling $573,488 and found no exceptions.
Mayor Christopher Fulton said the village had changed how it reports transfers, water and sewer payments, bank reconciliations and monthly reports. It also added money for accounting services, used a CPA to correct capital project and annual report errors and planned continued annual assistance. The report made six recommendations, including accurate records, reconciliations, monthly reports, timely annual filings, training and annual audits.
Palmyra-Macedon could not fully identify its technology assets
The school district audit found four inventory records covering about 5,000 technology assets without enough consistent detail to identify and track equipment. The district purchased about $655,100 in technology assets from July 2024 through April 2026.
Records lacked information such as serial numbers, make and model, assigned users, location, acquisition costs and disposal dates. Officials said annual physical counts occurred, but those counts were not documented.
Auditors located 49 of 50 selected assets. The missing item was a printer costing about $400; the technology director said it had stopped working and been removed from service but remained on the inventory. Two of 10 assets selected during a walkthrough were absent from inventory records, and inadequate detail prevented auditors from determining whether 14 of the 50 tested assets were recorded.
The district operates six buildings serving about 1,600 students with 400 employees. Its boundaries include Farmington and Manchester in Ontario County and Macedon, Palmyra and Walworth in Wayne County.
The audit covered July 1, 2024, through June 18, 2026. It recommended a consolidated inventory, documented annual counts and a board policy covering equipment purchases, assignments, location, loss and disposal. Superintendent Robert Ike and board President Laura Arrington said the district would develop an action plan. Auditors used judgmental samples and did not intend to project their results across all assets.
Wayne County agency generally met transparency requirements
The Wayne County IDA review, issued Oct. 16, found that officials generally maintained a transparent website. Auditors examined the period from January 2025 through June 12, 2026, and reviewed documentation for 39 projects.
Required documents were missing for two active projects. Officials posted the missing approval resolution, project agreement and an older agency agreement shortly after auditors asked about them. Committee discussion materials also needed to be posted earlier, and officials had not inventoried and classified computerized data.
For 2025, the agency reported 35 active projects with costs of $265 million and a net employment change of 482 jobs. Those reported figures are separate from the 39-project review population, which included later, inactive and uncompleted projects.
Executive Director Brian Pincelli agreed with the findings and said corrective details would be provided in an action plan. The report recommended regular website monitoring and updates; sensitive technology control findings were communicated privately to officials.
Other reviews cover school access, fire spending and lead testing
A 20-school building access review included Auburn, East Rochester, Groton, Waterloo and Onondaga-Cortland-Madison BOCES. Visits from December 2025 through May 2026 found unneeded active accounts or devices in every school reviewed. Nineteen did not properly track shared devices, 18 had employees with duplicate active devices, 12 lacked written management procedures and 10 had nonemployees with duplicate active devices.
A separate follow-up of 20 fire districts, including Caledonia, Gates, Plainville and South Butler, found 121 of 163 recommendations had not been fully implemented. The September 2025-March 2026 follow-ups focused largely on financial oversight, claims, records, annual reports and policies.
The roundup also reported about $17,000 in unnecessary or inappropriate travel, meal and refreshment purchases in the Le Roy Fire District; missing annual financial reporting and audits in Bloomington; a Town Line Fire Department project that rose from an initial $1 million estimate to about $1.6 million in expenses; and at least $144,767 in unsupported payroll, leave and benefits in Walden.
At Ravena-Coeymans-Selkirk schools, three of seven lead testing recommendations were fully implemented and four were partially implemented. Remaining gaps concerned identifying and testing outlets, remediation and preventing use of untested outlets. The reports call for written corrective action plans within 90 days. Palmyra-Macedon should post its plan publicly and begin implementation by the end of the next fiscal year where practical; Moravia and the Wayne County IDA are encouraged to make their plans available at their offices.
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