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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 Attica – Town Clerk (2015M-210)


Released: December 7, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through June 10, 2015.

Background

The Town of Attica is located in Wyoming County and has a population of approximately 7,700 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2015 totaled over $1.1 million.

Key Findings

  • The Clerk did not issue press-numbered duplicate receipts for all cash collected, accurately record all transactions or deposit cash receipts intact.
  • The Board did not perform an annual audit or retain an independent auditor to audit the Clerk’s books and records, as required by statute.
  • There was a cash shortage of $1,401 in the Clerk’s office.

Key Recommendations

  • Properly collect, record and deposit all money timely and intact and issue press-numbered duplicate receipts for all transactions where no other form of receipt is available.
  • Annually audit, or retain an independent auditor to audit, the Clerk’s records and document the audit steps and related results of the annual audit of the Clerk’s records in the minutes.
  • Consult with Town counsel and recoup the missing money.

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