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Audit Objective

Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner.

Key Findings

The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner.

• Collections were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash was collected but not deposited. In 2016, over $13,500 in cash was deposited but not recorded.
• Remittances to the Supervisor were late ranging from one to four months after due.
• The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities.

Key Recommendations

• The Town Board should take appropriate action to recover any remaining money due the Town.
• The Clerk should report and remit funds in a timely manner to the Supervisor.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.