Audit Objective 

Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner.

Key Findings 

The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did not: 

• Deposit 2023 tax collections totaling approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35.
• Record 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts journal 248 non-property tax collections totaling approximately $34,000.
• Accurately record the form of payment (cash or check) for 503 non-real property tax fee collections totaling approximately $65,000.
• Issue suitable receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling approximately $71,000. Without adequate receipts, the Town Board (Board) and we cannot determine whether the Clerk deposited these collections intact (in the same form – cash or check – in which it was originally received).

In addition, the Board did not conduct an annual audit of the Clerk’s records as required.

Recommendations 

The audit report includes 11 recommendations that, if implemented, will improve the Clerk’s collection practices.

Town officials agreed with our recommendations and indicated they have initiated corrective action.