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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 Tuscarora – Supervisor’s Records and Reports (2015M-122)


Released: August 28, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2014 through May 18, 2015.

Background

The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The Town is governed by an elected five-member Town Board. The Town’s budgeted appropriations for 2015 were $812,882.

Key Findings

  • The Supervisor signed the checks and reviewed the monthly reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate.
  • The Board has not received any monthly reports since February 2015.

Key Recommendations

  • Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances agree with book cash balances and any discrepancies disclosed are promptly investigated and corrected.
  • Provide the Board with detailed interim financial reports on a monthly basis.

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