A new wrinkle on what appears to be...

...a systemic problem in the Town of New Hartford, NY.

As I wrote in my last blog, it would appear that officials in the Town of New Hartford, for some unknown reason, do not want to produce a copy of the town's 2021 Annual Financial Statements prepared by Drescher & Malecki, an accounting firm out of Buffalo, New York.

Starting with a FOIL request in November 2022, the town has been stalling the release of the document which should be available without question. Financial records are one document that cannot be kept from those who request a copy.

Yesterday, March 15, 2023, I received an email from Deanna Spina, Bookkeeper to the Supervisor, Town of New Hartford that stated:

"Good afternoon,"

"I just wanted to give you an update on your FOIL request. Your email was forwarded to Drescher & Malecki. They should respond directly to you by next week. Thank you and have a great day."

Nice of them to respond a day after my last blog. However, my email was forwarded to Drescher & Malecki??? What the what???

I find this strange. Why would an accounting firm want to get involved in town politics?

Why will it take until next week for their response anyway??

I have never heard of such a thing. Usually, an accounting firm is retained by the town board to prepare the financial statements; once the report is prepared, it is delivered to the town board; then the firm gets paid and the town board retains the prepared financial statements for their files at which time they are available from the town clerk under the Freedom of Information Law.

Surely, by now the 2021 financial statements must have been completed and delivered to the town. It does appear that Drescher & Malecki LLP were paid for the audit. If Drescher & Malecki have not completed the 2021 financial statements, why not?

I might add that Drescher & Malecki LLP just recently sent a reply to a Town of New Hartford's Request for Proposal (RFP) for preparation of the 2022 Financial Statements.

Am I to understand that the 2021 financials are not yet completed and delivered to the town, but the Drescher & Malecki LLP firm is prepared to do the 2022 Financials now???

According to the RETENTION AND DISPOSITION SCHEDULE FOR NEW YORK LOCAL GOVERNMENT RECORDS handbook, the town is required to keep a copy of external audits for at least six (6) years. We are not even at the midpoint of the required time of retention yet.

Ms. Jassak-Huther as town clerk/records access officer is required to retain an updated list of town documents that are available under FOIL.  That list surely must include six (6) years of the town's Audited Financial Statements as FOILable documents.

As a matter of fact, it is very clear that one of the duties of Town Clerk Cheryl Jassak-Huther falls under SECTION 30, Powers and duties of town clerk, Town (TWN) CHAPTER 62, ARTICLE 3 is:

§ 30. Powers and duties of town clerk. The town clerk of each town:

1. Shall have the custody of all the records, books and papers of the town.

Clearly, the 2021 financials are a record of the Town of New Hartford so why is it that the town clerk appears to not have a copy of the 2021 financial statement in her possession; or why is she not willing to make it available per a FOIL request??? Who's backside is she protecting???

Where does the town council stand in all of this? Supervisor Miscione; Councilman Reynolds; Councilman Messa; Councilman Lenart; and Councilman Woodland have been completely silent. Have they even reviewed the 2021 Financial Statements prepared by Drescher & Malecki LLP?

One last thing, under the NYS Freedom of Information Law, I have the right to request a signed certification that any document I receive is a true & complete copy of the original document.

As Records Access Officer, Ms. Jassak-Huther is required to prepare and sign the certification or she can have another official sign it.

Is Ms. Huther-Jassick or any other officer of the Town of New Hartford prepared to sign a certification as to the truthfuless of the document that I might receive from the Drescher & Malecki LLP accounting firm?

Or will these elected officials just continue to ignore me?



By the way, each time I FOILed the 2021 Financial Statements, I also FOILed a copy of the 2021 Letter of Engagement between Drescher & Malecki LLP and the Town of New Hartford.

I also have yet to receive a copy of that document.

What are they hiding and what part does Malecki & Drescher LLP have in this???



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