Audits of Local Governments and School Districts
Town of Allen – Town Clerk Receipts (2011M-281)
Released: May 02, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to evaluate the Clerk’s financial management practices for the period January 1, 2010, to September 9, 2011.
The Town of Allen is a rural community located in Allegany County. The Town Board consists of an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town operations. The Town’s general fund appropriations in the 2011 budget totaled $132,960.
- The Clerk did not routinely issue duplicate receipts for transactions, prepare monthly accountability analyses, record all transactions accurately in the Clerk’s accounting records, and did not deposit cash receipts intact or in a timely manner.
- The Board also did not provide adequate oversight over the Clerk’s work and, as a result, it was unaware of discrepancies in the Clerk’s accounting records and that the Clerk’s account had a small shortage.
- The Board did not document its audit steps and related results of its annual audit of the Clerk’s records in the minutes of its proceedings.
- Issue press-numbered duplicate receipts, perform monthly accountability analyses, properly record cash receipts in the cashbook and deposit all moneys collected intact and in a timely manner.
- Periodically examine the Clerk’s records by reviewing the Clerk’s monthly accountability report and comparing it against the Clerk’s monthly report and bank statements. Ensure that the Clerk addresses and resolves the shortage in her accounts.
- Document the audit steps and related results of the annual audit of the Clerk’s records in the minutes of the proceedings.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: firstname.lastname@example.org
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236