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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Fenton – Selected Town Clerk's Receipts (2012M-167)


Released: December 7, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Clerk's financial operations for the period January 1, 2011, to June 28, 2012.

Background

The Town of Fenton is located in Broome County and has a population of 6,674 residents. The Town Board consists of the Town Supervisor and four Board members. Total budgeted appropriations for the 2012 fiscal year were $3 million.

The Town Clerk is responsible for maintaining Town records as well as for the collection and proper accounting of various Town receipts, including marriage and dog licenses, gym rentals, and building permits. The Town Clerk collected about $27,000 in 2011 for these fees.

Key Findings

  • The Clerk did not ensure that selected receipts were properly recorded and deposited timely and intact, nor did she provide adequate oversight of the employees that collect money in her office.
  • The Board did not address the issues that it uncovered during their audit of the Town Clerk's books and records.

Key Recommendations

  • Develop procedures that ensure the proper collection, recording and deposit of receipts.
  • Require the Town Clerk to correct issues identified in its annual audit.

Local Government and School Accountability Contact Information:

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