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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Town of Erin – Town Clerk and Justice Operations (2016M-315)


Released: February 17, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016.

Background

The Town of Erin located in Chemung County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 for the general and highway funds were $360,414 and $603,301, respectively.

Key Findings

  • The Clerk and the Justice did not maintain complete and accurate accounting records.
  • The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute.
  • The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF).
  • The Board did not conduct an annual audit of the Clerk's and Justice's books and records.

Key Recommendations

  • Maintain complete and accurate accounting records.
  • Deposit and remit tax collections to the Supervisor in accordance with statute.
  • Accurately report the dispositions and dismissals of all tickets to JCF and DMV.
  • Perform a thorough audit of the Clerk's and Justice's records on an annual 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