[read complete report – pdf] [read complete 2020 report – pdf]

Purpose of Review

The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. 

The audit determined that the Supervisor did not maintain complete and accurate financial records and reports. The audit included seven recommendations to help improve the quality of financial records and reports.

Background

The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five members including the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and finances. The Supervisor is the chief financial officer and is responsible for the day-to-day financial operations.

Results of Review

Town officials have not implemented corrective action, as none of the seven audit recommendations were implemented.