[read complete report – pdf][read complete 2021 report – pdf]

Purpose of Review

The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. 

Background

The Town, located in Orleans County, is governed by an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the general oversight of the operations and finances.  The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day financial operations.

Results of Review

Town officials did not take meaningful actions to implement corrective action. Of the seven audit recommendations, six were not implemented and one was partially implemented.