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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 DePeyster – Town Clerk Operation-Tax Collection (2015M-91)


Released: October 26, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through November 4, 2014.

Background

The Town of DePeyster is located in St. Lawrence County and has a population of approximately 1,000. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2014 totaled approximately $450,000.

Key Findings

  • The Clerk falsified her personal Town and County tax payments for 2011-14 and still owes the town $262.
  • The Clerk did not record, deposit or remit tax moneys collected in a timely and accurate manner.
  • The Board did not perform an annual audit of, or retain an independent auditor to audit, the books and records of the Clerk.

Key Recommendations

  • Take appropriate action to recover the money due from the Clerk.
  • Ensure that tax receipts are recorded, all interest and penalties are remitted and all moneys are deposited in an accurate and timely manner.
  • Perform or contract for an annual audit of the Clerk’s records and reports and perform more frequent monitoring of the Clerk’s financial activities.

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