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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Carlton – Town Clerk and Justice Court Operations (2012M-125)

Released: December 21, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the processes and procedures for the Town Clerk’s and Justice Court’s financial operations for the period January 1, 2011, to May 11, 2012.


The Town of Carlton is located in Orleans County with a population of 2,944 residents. The Board consists of the Town Supervisor (Supervisor) and four council members. The Town’s 2012 general, highway, and water fund appropriations totaled approximately $1.9 million.

Key Findings

  • We reviewed 135 deposits and determined that the Town Clerk (Clerk) did not deposit Clerk cash receipts when she received a total of $250, but instead typically deposited these receipts once per month.
  • In her role as Tax Collector, the Clerk did not remit all deposits to the Supervisor at least once each week until the Town’s portion of the tax levy was satisfied. Instead, the Clerk remitted the Town’s entire portion of the tax levy to the Town Supervisor at the end of January and again after the settlement with the County.
  • The Justices did not provide adequate oversight of the Court Clerk’s incompatible financial duties. Neither Justice performed adequate bank reconciliations or monthly accountabilities and, as a result, one Justice could not account for the difference that we found between his bank and book balances.
  • The Board has not performed the required annual audit of, or engaged an independent public account to audit annually, the records and reports of the Justices, as required.

Key Recommendations

  • Ensure that all moneys are deposited on a timely basis, in compliance with statutory requirements.
  • Remit all moneys to the Supervisor in compliance with statutory requirements.
  • Ensure that Justice Court bank account reconciliations and accountabilities are prepared on a monthly basis. Thoroughly review the documentation produced by the Court Clerk and document the review in an appropriate manner.
  • Identify the source of the excess cash balance and remit any unidentified moneys to the JCF.
  • Perform an annual audit of the Justice Court’s records and document the audit results in the minutes of the Board’s proceedings.

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