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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 Berkshire – Town Clerk (2014M-230)


Released: November 7, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014.

Background

The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000.

Key Findings

  • The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected.
  • The Clerk did not consistently report monthly financial activity to the Supervisor.
  • The Clerk did not reconcile bank accounts with accounting records or reconcile amounts collected with what was owed to various parties.
  • The Clerk and Code Enforcement Officer failed to compare the money received for building permits with the permits actually issued.

Key Recommendations

  • Issue duplicate receipts and record the form of payment for all moneys received where no other form of receipt is available.
  • Report all collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely manner.
  • Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts collected with what is owed to various parties.
  • Reconcile building permits with the fees collected.

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