Audit Period
January 1, 2023 – August 27, 2024
Background
The Town is located in Allegany County and is governed by an elected five-member Board, which includes the Town Supervisor (Supervisor). The Board is responsible for overseeing the Town’s operations and finances.
The Supervisor serves as the Town’s chief fiscal officer and is responsible for the day-to-day operations and the payment of claims audited and approved by the Board. During our audit period, three Supervisors served the Town. The first Supervisor served from January 1, 2023 through April 16, 2024, the second Supervisor served from April 18, 2024 through May 18, 2024, and the third and current Supervisor was appointed on May 21, 2024.
The Town Clerk (Clerk) is responsible for preparing claims and providing them to the Board for audit. She is also responsible for the storage and safekeeping of claims.
Town of Allen – Town Clerk Collections (Allegany County)
The town clerk did not always record fees accurately or deposit them timely, but fees were properly deposited intact and generally remitted timely and reported accurately to the town supervisor. The clerk accurately recorded tax collections but did not always deposit collections timely. Specifically, the clerk did not deposit tax collections totaling approximately $500,000 within 24 hours of the date collected or deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as required. The clerk also did not remit real property taxes to the supervisor on a weekly basis or provide a monthly report of amounts collected, as required. In addition, the clerk collected proceeds from the sale of culvert pipes to residents, but the highway superintendent did not maintain suitable records to allow auditors or the town board to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the supervisor for deposit. Complete audit is HERE.
Town of Allen – Claims Audit (Allegany County)
The town board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected, and that town officials paid more for goods and services than necessary. Auditors determined that 103 claims totaling approximately $108,000 were not sufficiently itemized and should not have been approved for payment, 47 claims totaling approximately $41,000 did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an appropriate department head and two claims totaling approximately $160 for membership dues could not be located and provided for our review. As a result, auditors could not confirm whether they were for a valid and legal town purpose. Complete audit is HERE.
