Purpose of Audit

The purpose of our audit was to review the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014.

Background

The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156.

Key Findings

• The Clerk did not remit all property tax penalties and interest due the Supervisor.
• The Clerk did not record or deposit collections in a timely manner.
• The Clerk did not prepare monthly bank reconciliations and accountabilities.
• The Board did not perform a proper audit of the Clerk’s records.

Key Recommendations

• Remit to the Supervisor the interest and penalties collected and due him from the 2013 and 2014 collection periods.
• Deposit all money in the bank in a timely manner.
• Prepare monthly bank reconciliations and accountabilities.
• Conduct a thorough annual audit of the Clerk’s records.