Purpose of Audit

The purpose of our audit was to evaluate the Clerk's financial management practices for the period January 1, 2013 through November 19, 2015.

Background

The Town of Allen is located in Allegany County and has a population of approximately 450. The Town is governed by a five-member Town Board. Budgeted appropriations for 2016 total approximately $481,000.

Key Findings

• The Clerk did not routinely issue duplicate receipts or prepare monthly accountability analyses.
• The Board did not perform proper annual audits of the Clerk’s records.

Key Recommendations

• Issue duplicate receipts and prepare an accountability analysis each month.
• Perform an adequate annual audit of the Clerk's records and enter the results in the Town's meeting minutes.