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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Town of Greenport – Town Clerk Operations (2017M-3)


Released: March 31, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016.

Background

The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million.

Key Findings

  • The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank reconciliations.
  • The Clerk did not submit a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the Supervisor and State agencies in a timely manner.
  • The Board did not provide adequate oversight of the Clerk’s financial activities and did not provide for an annual audit of her records.

Key Recommendations

  • Issue press-numbered duplicate receipts for all moneys collected and perform monthly bank reconciliations.
  • Submit to the Supervisor a monthly statement of all moneys received and remit such moneys to the Supervisor and State agencies in a timely manner as required by law.
  • Periodically review the Clerk’s operations and conduct or provide for 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