Town of Stamford - Annual and Claims Auditing (2018M-227) | Office of the New York State Comptroller

Issued Date

March 01, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Board ensured that audits of records and claims were performed.

Key Findings

The Board did not:

Annually audit the records of the Supervisor and Town Clerk.
Perform a deliberate and thorough audit of claims.

Key Recommendations

Annually audit the records of all officials who receive and disburse funds.
Perform a deliberate and thorough audit of all claims.

Background

Town of Stamford (Town) is located in Delaware County. The Town is governed by an elected Town Board (Board) composed of four Board members and the Supervisor. The Board is responsible for the general oversight over all operations and finances.

The Supervisor is the chief executive, chief fiscal and budget officer. The Supervisor hired a bookkeeper who handles the day-to-day financial operations.

The elected Town Clerk (Clerk) serves as the Clerk of the Board and collects fees for a variety of purposes, including marriage, dog, and environmental licenses, birth and death certificates, and certified copies. The Clerk is also responsible for collecting and remitting the real property tax levy to the Town and County. The elected Justice is responsible for adjudicating vehicle and traffic, criminal, civil and small claim cases within the Court’s jurisdiction.

Quick Facts
Population	2,267
2018 Appropriations	$1.04 million
2018 Real Property Tax Levy	$811,810

Audit Period

January 1, 2017 – April 30, 2018