[read complete report - pdf]

Audit Objective

Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner.

Key Findings

The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit fees within the required time frame. The Clerk did not:

• Deposit $5,266 in fees collected within the required time frame.
• Prepare accurate bank reconciliations.
• Prepare accountability analyses.
  • As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262.

Key Recommendations

• Deposit all collections within the required time frame.
• Prepare bank reconciliations and accountability analyses, whereby known liabilities are reconciled to available cash.

Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.