Niagara Gazette


March 3, 2014

State agency awaiting audits from Joseph Davis State Park group

Niagara Gazette — The New York State Authorities Budget Office is still waiting for annual audits and budget reports from a local development corporation created to oversee operations at Joseph Davis State Park. 

Earlier this year, the ABO, which oversees the activities of authorities across New York, has placed the Joseph Davis Local Development Corp. on its list of entities it considers “delinquent” in filing financial documents as required under state law. It marks the second time in as many years the ABO has “censured” members of the corporation’s board for failing to file audits and annual budget reports. 

LDC representatives have said that they are in the process of dissolving the corporation so there is no need for them to file. 

ABO Director David Kidera said last week that while his office received a letter in October indicating that the dissolution process is under way, his agency has not yet received confirmation the corporation has been formally disbanded. 

Until it does, Kidera said, ABO policy calls for the LDC to be treated as active and therefore subject to all applicable reporting requirements. 

“We have to have some confirmation that they no longer exist,” said Kidera, who noted that the dissolution process requires confirmation from the courts and the New York State Attorney General’s Office. 

Officials in the Town of Lewiston formed the LDC to oversee operations at Joseph Davis park after budgetary constraints prompted the New York State Office of Parks, Recreation and Historic Preservation to turn maintenance responsibilities over to the town. LDC board members had hoped to improve the appeal of the park and discussed plans to develop various amenities, including a hotel and conference center. The projects never moved beyond the discussion phase. 

During a meeting in October, five of the seven members of the corporation’s board voted to dissolve and completely liquidate the entity’s assets.

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