[read complete report - pdf]

Audit Objective

Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner.

Key Findings

• Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) in a timely manner.
• The Town Clerk (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period.
• Twenty-nine property tax payments totaling $56,308 were deposited from one to 19 days late.

Key Recommendations

• Ensure that all real property taxes are deposited and remitted to the Supervisor and Treasurer in accordance with the law.
• Ensure that all Clerk fees are properly assessed and recorded.

Town officials agreed with our recommendations and indicated they will take corrective action.