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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Brookfield – Town Clerk (2011M-254)

Released: February 17, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Clerk properly accounted for all moneys received and disbursed in her official capacity for the period January 1, 2010 to May 31, 2011.


The Town of Brookfield (Town) is located in Madison County. The Town is governed by a Town Board, which consists of the Town Supervisor and four council members. The Clerk collected approximately $33,257 in fees during our audit period.

Key Findings

  • The Clerk did not deposit, disburse and report Clerk fees, real property taxes and other monies that were received, in a timely and accurate manner.
  • Collected taxes were not deposited intact. Further, the Clerk did not remit collections in a timely manner.
  • The Board did not perform an audit of the Clerk’s books, records, receipts, canceled checks or check images.

Key Recommendations

  • Deposit all moneys timely and intact.
  • Document which individual receipts make up each deposit. Remit moneys collected to the Supervisor, County, and State in a timely manner.
  • Perform or contract for an annual audit of the Clerk’s financial operations to help ensure that records and reports are adequate and accurate.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236