From the New York State Comptroller's Office-
Released: January 11, 2019 -- [read complete report - pdf]
Audit Objective
Determine whether the Town Clerk (Clerk) properly accounted for cash receipts.
Key Findings
- We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner.
- Cash receipts totaling $238,321 were deposited between one and 15 days past the required date of deposit.
- The Board did not perform an annual audit of the Clerk’s records, as required.
Key Recommendations
- Record, deposit and remit all real property taxes and fees intact and in a timely manner.
- Perform an adequate annual audit of, or retain an independent public accountant to audit, the Clerk’s records.
