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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Greig – Town Clerk and Board Oversight (2012M-82)

Released: August 16, 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 August 31, 2011.


The Town of Greig is located in Lewis County. The Town Board is the legislative body responsible for managing Town operations, including establishing internal controls over financial operations and maintaining a sound financial condition.

Key Findings

  • On July 15, 2011 the Clerk diverted a $17,365 grant check from New York State, intended for the BRWS project, into the tax collection bank account to cover a shortage in the tax collection account. Of the $17,365, the Clerk used $16,007 to cover the checks written to the County and to the Supervisor. When Town officials and our audit team interviewed the Clerk on September 7, 2011, the Clerk acknowledged a shortage of $16,007 in the tax collection account. On September 19, 2011, the Clerk deposited a personal check for $16,007 into that account, and from it reimbursed the BRWS account for the $17,365 on the same day. While these funds were fully restored to the appropriate accounts, a stronger control environment could have enabled Town officials to prevent or detect the tax account shortage and the improper use of BRWS money to conceal it.
  • The Clerk performed all the fiscal functions related to the BRWS management plan without adequate Board oversight. The Board also failed to audit claims paid by the Clerk for the plan.

Key Recommendations

  • Ensure that all receipts are properly recorded and deposited in an accurate and timely manner. Ensure that batch reports are prepared to support all deposits of real property taxes and related penalties.
  • Ensure that the Supervisor maintains custody and accounts for Town funds and does not inappropriately delegate this responsibility to other officers. Audit and approve claims prior to payment.

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