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Audit Objective

Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner.

Key Findings

• The Clerk did not issue duplicate receipts for any collections during the audit period which totaled $1,630.
• The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets.
• The Board did not conduct or cause an annual audit of the Clerk’s records and reports.

Key Recommendations

• Issue and retain duplicate receipts.
• Report and remit all money received to the Supervisor and other entities in a timely manner.
• Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and reports.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.