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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Oakfield – Controls Over Garbage Punch Cards (2012M-154)

Released: December 14, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the internal controls over the sale of garbage punch cards for the period January 1, 2011, through July 23, 2012.


The Town of Oakfield is located in Genesee County and has a population of 3,250 residents. The Town includes the Village of Oakfield within its borders. The Town is governed by four council members and a Supervisor, comprising the elected Town Board. The Town's 2012 budget is $511,913.

In February 2011 the Clerk obtained 5,000 press-numbered cards for sale to the public. Each card sells for $20 and is printed with 20 spaces, which are punched by the attendant at the waste facility based on the volume of garbage the resident disposes there. The Town reported revenues from refuse and garbage sales of $39,444 in 2011, which was the first year the cards were sold.

Key Findings

  • The Clerk did not adequately account for the sale of cards, nor did the Board provide proper oversight through an annual audit of departments handling cash. As a result, the Clerk could not account for 1,519 cards valued at $30,380.
  • Due to the lack of sufficient accounting records and Board oversight, we were not able to determine what happened to these cards, nor could Town officials provide any explanation.

Key Recommendations

  • Investigate the identified discrepancies, determine what happened to the unaccounted-for cards, and take appropriate action.
  • Maintain an inventory record that accounts for cards initially obtained, cards distributed to other entities for sale, and cards sold, and periodically reconcile the card inventory records to unsold cards. Require the waste facility attendant to retain the cards, and to be used by the Board during its annual audit of the Clerk's records. Audit the records of the Clerk, at a minimum, on an annual basis.

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