Tompkins County Soil and Water Conservation District ... · Recommendation6 APPENDIX A Response From District Officials 7 APPENDIX B Audit Methodology and Standards 10 APPENDIX C

Division of LocaL Government & schooL accountabiLity

o f f i c e o f t h e n e w y o r k s t a t e c o m p t r o L L e r

report of ExaminationPeriod Covered:

January 1, 2014 — May 4, 2016

2016M-306

Tompkins County Soil and Water

Conservation DistrictAgriculture Environmental

Management

thomas p. Dinapoli

Page

AUTHORITY LETTER 1

INTRODUCTION 2 Background 2 Objective 2 Scope and Methodology 2 CommentsofDistrictOfficialsandCorrectiveAction 3

AGRICULTURE ENVIRONMENTAL MANAGEMENT 4 Strategic Plan Goals 4 Mission Statement Goals 5 Recommendation 6

APPENDIX A ResponseFromDistrictOfficials 7APPENDIX B AuditMethodologyandStandards 10APPENDIX C HowtoObtainAdditionalCopiesoftheReport 11APPENDIX D LocalRegionalOfficeListing 12

Table of Contents

11Division of LocaL Government anD schooL accountabiLity

State of New YorkOffice of the State Comptroller

Division of Local Governmentand School Accountability November2016

DearDistrictOfficials:

A toppriorityof theOfficeof theStateComptroller is tohelp localgovernmentofficialsmanagegovernment resources efficiently and effectively and, by so doing, provide accountability for taxdollarsspenttosupportgovernmentoperations.TheComptrolleroverseesthefiscalaffairsoflocalgovernmentsstatewide,aswellascompliancewithrelevantstatutesandobservanceofgoodbusinesspractices.Thisfiscaloversightisaccomplished,inpart,throughouraudits,whichidentifyopportunitiesforimprovingoperationsandBoardgovernance.Auditsalsocanidentifystrategiestoreducecostsandto strengthen controls intended to safeguard local government assets.

Following is a report of our audit of theTompkinsCountySoil andWaterConservationDistrict,entitledAgriculture EnvironmentalManagement.This auditwas conducted pursuant toArticleV,Section1oftheStateConstitutionandtheStateComptroller’sauthorityassetforthinArticle3oftheNew York State General Municipal Law.

This audit’s results and recommendation are resources for local government officials to use ineffectivelymanagingoperationsand inmeeting theexpectationsof their constituents. Ifyouhavequestionsaboutthisreport,pleasefeelfreetocontactthelocalregionalofficeforyourcounty,aslistedat the end of this report.

Respectfullysubmitted,

Office of the State ComptrollerDivision of Local Governmentand School Accountability

State of New YorkOffice of the State Comptroller

2 Office Of the New YOrk State cOmptrOller2

Background

Introduction

Objective

Scope and Methodology

The Tompkins County Soil and Water Conservation District (District) is one of 58 such districts in New York State. These districts provide services and fund projects related to the conservation of soil and water resources, the improvementofwaterquality, thecontrolandprevention of soil erosion and the prevention of floodwater andsediment damage.

TheDistrictisgovernedbyafive-memberBoardofDirectors(Board),which is responsible for the general management and oversight of the District’sfinancial andoperational affairs.TheDistrictmanager isresponsible for the District’s daily operations.

TheDistrict’smain revenues are State and federal aid and grants,appropriations from Tompkins County and proceeds from sales andservicestocustomers.TheDistrict’s2015expenditurestotaledapproximately $1 million, which included operating expendituresandgrant programexpenditures. From January 2014 throughMay2016, the District received approximately $1.5million in fundingfromState and federal sources through 10 grants. In addition, theDistrictwas recently awarded$620,000 through theSouthernTierAgriculturalIndustryEnhancementProgram(STAIEP).1

The base funding for theAgriculture EnvironmentalManagement(AEM)programhas been established to provide a noncompetitivefunding source to all interested New York State soil and water conservation districts (SWCDs) to develop and implement local AEMprograms.

TheobjectiveofourauditwastoevaluatetheDistrict’sfive-yearAEMprogram strategic plan and mission statement. Our audit addressed thefollowingrelatedquestion:

• DidDistrictofficialsmeet thegoalsof theirfive-yearAEMprogram strategic plan and mission statement?

WeexaminedtheDistrict’soperationsfortheperiodJanuary1,2014throughMay4,2016.

1 TheSTAIEPprovidescrucialfundingforprojectstohelpfarmsandagribusinessesgrowtheiroperationsandincreaseenvironmentalenhancementsin11counties,including Tompkins County.


Comments of District Officials and Corrective Action

We conducted our audit in accordance with generally accepted governmentauditingstandards(GAGAS).Moreinformationonsuchstandards and the methodology used in performing this audit are includedinAppendixBofthisreport.

The results of our audit and recommendation have been discussed withDistrictofficials,andtheircomments,whichappearinAppendixA, have been considered in preparing this report.District officialsgenerally agreed with our recommendation and indicated they planned to initiate corrective action.

The Board has the responsibility to initiate corrective action. Awrittencorrectiveactionplan(CAP)thataddressesthefindingsandrecommendation in this report should be prepared and forwarded to ourofficewithin90days,pursuanttoSection35ofGeneralMunicipalLaw.FormoreinformationonpreparingandfilingyourCAP,pleaserefertoourbrochure,Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make thisplanavailableforpublicreviewintheDistrict’soffice.


Agriculture Environmental Management

Five-yearstrategicplansarerequiredbytheNewYorkStateSoilandWaterConservationCommittee.SWCDofficialsshouldinteractwithfarmsthroughouttheircountiesbasedontheprioritiesintheirfive-year strategic plans to identify environmental resource concerns and suggestbestmanagementpracticestoaddressthem.SWCDofficials,certified planners and engineers should implement these plans incooperationwithfarmers.ItisequallyimportantthatSWCDofficialsupdatetheseplansasnewprioritiesarise.Over20yearsofprogramdata shows that farmers’ overall operations are improved through the proper planning and sound engineering practices encouraged and employedthroughtheAEMprogram.

District officials appropriately developed a detailed, quantitativefive-yearstrategicplan.AlthoughDistrictofficialsdidnotmeeteachspecificgoaloftheirfive-yearstrategicplan, thisoccurredbecausetheyhadtoreprioritizetheirworktoplanforanewprogram.Asaresult, theDistrictwas awarded grants totaling over $2million toassist farmers with environmental conservation projects. District officials have worked to meet the goals outlined in their missionstatement and should routinely review and update their five-yearstrategic plan to address new priorities as they arise.

TheDistrict’sfive-yearstrategicplanincludedoutreachandeducationgoals and specific, year-by-year technical goals.The outreach andeducation goals included working with the Tompkins County Cornell Cooperative Extension (CCE) to increase public awareness of theAEMprogramandenvironmentallyresponsiblefarmingpracticesandpartnering with agencies to ensure complimentary implementation of conservation practices.

Districtofficialsmettheiroutreachandeducationgoals.Forexample,they addressed local residents at a local town meeting to educate them ontheAEMprogramandopportunitiesforenvironmentalpracticesinfarming.Inaddition,Districtofficialsattended“FarmCityDay,”a free, family-oriented educational event that offered the public achancetovisitaworkingfarmandlearnaboutagriculture,sponsoredbyCCEandTompkinsCountyFarmBureau,andhostedaboothatAgStravaganza.2

2 AgStravaganza is an annual event at a local mall that offers the public anopportunity to learn about local agriculture and its importance to the local economy.

Strategic Plan Goals


However,Districtofficialsdidnotmeettheirtechnicalgoalsforthefirstyearoftheirfive-yearstrategicplan.Thetechnicalgoalsincludedupdating100AEMprogramfilesover thenextfiveyears.Districtofficialstoldustheyplannedtoupdate15to20AEMprogramfileseachyear.Additionally, thegoals for thefirstyearcalled forworkrelating to the high-priority Fall CreekWatershed: updatingAEMprograminformationfor15farms,designingplansforatleasteightfarms and implementing “bestmanagement practices” projects forthree farms. However, during the first year of this plan, Districtofficialsupdated10AEMprogramfarmfiles,updated informationfor twofarms,designedplans foronefarmanddidnot implement“bestmanagementpractices”projectsforanyfarms.

District officials told us their initial strategic plan goals were notachieved because it did not address planning for a new program,the STAIEP, which became a higher priority.Applications for theSTAIEPbecameavailableinJanuary2016,andonerequirementisthatapplicantsparticipateintheAEMprogram.Asaresult,Districtofficialsdeviatedfromtheirfive-yearstrategicplantoassistapplicantsfor theSTAIEP,without formallyupdating theirfive-year strategicplan to address this change. Additionally, the District had staffturnover in theAEMprogramposition,whichcauseda significantdecreaseintheAEMprogramfilesreviewed.

AlthoughDistrictofficialsdidnotmeetalloftheirtechnicalgoals,theyeffectivelyassistedapplicantsfortheSTAIEP,resultingineightgrants totaling $620,000 being awarded in the first round of theprogram.

The District’s mission statement goals are to provide assistance to citizens and units of local government in making sound decisions on the management of soil, water and related natural resourcesbased on their needs. The District’s goal is to further assist in the implementation of decisions by seeking and coordinating technical andfinancial assistance from federal, State and local governmentsand private sources.

District officials met their mission statement goals by assistingapplicantsfortheSTAIEPandbymakingprogressonprojectsandassisting farms with grazing plans. The District’s contract projects include three barnyard runoff management projects and one agricultural waste facility implementation project. The barnyard runoff projects involve relocating and roofing barnyards; adding fencing, manurepushoffpadsandwalls; andcollectingand treating silage leachateand milking center waste. The agricultural waste project involves manurestorageandpumpingtransfersystems.Districtofficialsalso

Mission Statement Goals


continually assist farms with managing the harvest of vegetation with grazing and browsing animals.

By keeping their mission statement goals in mind while participating intheAEMprogram,Districtofficialswereabletoreprioritizetheirworkandissue$1.5millioningrants.Overall,grantsmakeitmoreaffordableforfarmerstobeenvironmentalstewards.AccordingtotheUnitedStatesDepartmentofAgriculture(USDA)NaturalResourcesConservationService(NRCS),barnyardrunoffmanagementreducestherunoffofnutrientsandotherpollutantsthatimpactwaterquality,prevents soil erosion by providing a stable surface for livestock or equipment, and maintains and improves livestock managementandhealth.Agriculturalwaste facility implementationbenefits soilqualitybyimprovingorganic,tilthandsoilmoisturecontentforplantgrowth and protects surface and groundwater quality. Moreover,theapplicationofwastestothelandisbettermanaged,maximizingbenefits to crops and operating costs while minimizing risks tothe environment. Grazing prevents soil erosion by maintaining a permanentvegetativecoverongrazedfieldsandpastures.

1. TheBoardandDistrictofficialsshouldroutinelyreviewandupdatetheirfive-yearstrategicplantoaddressnewprioritiesas they arise.

Recommendation


APPENDIX A

RESPONSE FROM DISTRICT OFFICIALS

TheDistrictofficials’responsetothisauditcanbefoundonthefollowingpages.




APPENDIX B

AUDIT METHODOLOGY AND STANDARDS

Toachieveourauditobjectiveandobtainvalidevidence,weperformedthefollowingprocedures:

• We interviewedDistrict officials to gain anunderstandingofAEMprogramprojects, theirpurposeandbenefitsandwhytheDistrictparticipatesintheprogram.

• WecomparedtheDistrict’sfive-yearstrategicplantoworkperformedtodetermineifDistrictofficialsmettheirgoals.Foranygoalsthatwerenotmet,weinterviewedDistrictofficialstodetermine the cause for not meeting such goals.

• We calculated the number and dollar amounts of grants issued within our audit scope.

• We reviewed theUSDANRCSwebsite to determine if theDistrict’s programs resulted inbetter soil health and cleaner water.

WeconductedthisperformanceauditinaccordancewithGAGAS.Thosestandardsrequirethatweplanandperform theaudit toobtainsufficient,appropriateevidence toprovidea reasonablebasisforourfindingsandconclusionsbasedonourauditobjective.Webelievethattheevidenceobtainedprovidesareasonablebasisforourfindingsandconclusionsbasedonourauditobjective.


APPENDIX C

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

OfficeoftheStateComptrollerPublicInformationOffice110StateStreet,15thFloorAlbany,NewYork12236(518)474-4015http://www.osc.state.ny.us/localgov/

Toobtaincopiesofthisreport,writeorvisitourwebpage:


APPENDIX DOFFICE OF THE STATE COMPTROLLER

DIVISION OF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITYAndrewA.SanFilippo,ExecutiveDeputyComptroller

GabrielF.Deyo,DeputyComptrollerTraceyHitchenBoyd,AssistantComptroller

LOCAL REGIONAL OFFICE LISTING

BINGHAMTON REGIONAL OFFICEH.ToddEames,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Suite170244 Hawley StreetBinghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313Email:[email protected]

Serving:Broome,Chenango,Cortland,Delaware,Otsego,Schoharie,Sullivan,Tioga,TompkinsCounties

BUFFALO REGIONAL OFFICEJeffreyD.Mazula,ChiefExaminerOfficeoftheStateComptroller295MainStreet,Suite1032Buffalo,NewYork14203-2510(716)847-3647Fax(716)847-3643Email:[email protected]

Serving:Allegany,Cattaraugus,Chautauqua,Erie,Genesee,Niagara,Orleans,WyomingCounties

GLENS FALLS REGIONAL OFFICEJeffreyP.Leonard,ChiefExaminerOfficeoftheStateComptrollerOne Broad Street PlazaGlensFalls,NewYork12801-4396(518)793-0057Fax(518)793-5797Email:[email protected]

Serving:Albany,Clinton,Essex,Franklin,Fulton,Hamilton,Montgomery,Rensselaer,Saratoga,Schenectady,Warren,WashingtonCounties

HAUPPAUGE REGIONAL OFFICEIraMcCracken,ChiefExaminerOfficeoftheStateComptrollerNYSOfficeBuilding,Room3A10250VeteransMemorialHighwayHauppauge,NewYork11788-5533(631)952-6534Fax(631)952-6530Email:[email protected]

Serving:NassauandSuffolkCounties

NEWBURGH REGIONAL OFFICETennehBlamah,ChiefExaminerOfficeoftheStateComptroller33AirportCenterDrive,Suite103NewWindsor,NewYork12553-4725(845)567-0858Fax(845)567-0080Email:[email protected]

Serving:Columbia,Dutchess,Greene,Orange,Putnam,Rockland,Ulster,WestchesterCounties

ROCHESTER REGIONAL OFFICEEdwardV.Grant,Jr.,ChiefExaminerOfficeoftheStateComptrollerThe Powers Building16WestMainStreet,Suite522Rochester,NewYork14614-1608(585)454-2460Fax(585)454-3545Email:[email protected]

Serving:Cayuga,Chemung,Livingston,Monroe,Ontario,Schuyler,Seneca,Steuben,Wayne,YatesCounties

SYRACUSE REGIONAL OFFICERebeccaWilcox,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Room409333E.WashingtonStreetSyracuse,NewYork13202-1428(315)428-4192Fax(315)426-2119Email:[email protected]

Serving:Herkimer,Jefferson,Lewis,Madison,Oneida,Onondaga,Oswego,St.LawrenceCounties

STATEWIDE AUDITSAnnC.Singer,ChiefExaminerStateOfficeBuilding,Suite170244 Hawley Street Binghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313

Tompkins County Soil and Water Conservation District ... · Recommendation6 APPENDIX A Response From District Officials 7 APPENDIX B Audit Methodology and Standards 10 APPENDIX C

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