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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 Great Valley – Town Clerk (2014M-29)


Released: June 20, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013.

Background

The Town of Great Valley is located in Cattaraugus County, has a population of approximately 1,970 and is governed by an elected five-member Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million.

Key Findings

  • The Clerk did not issue duplicate receipts for certain licenses and fees.
  • The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely manner.
  • The Board did not audit the Clerk’s records or engage an independent accountant to do so.

Key Recommendations

  • Issue duplicate receipts when no other form of receipt is available.
  • Deposit all collections in the bank in a timely and intact manner and remit by check all funds collected to the appropriate entities.
  • Perform an annual audit of the Clerk’s records.

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