Town of Deerpark – Real Property Tax Collections (2017M-277)

Issued Date
April 27, 2018

Purpose of Audit

The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017.

Background

The Town of Deerpark is located in Orange County. The Town, which is governed by an elected five-member Town Board, has a population of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million.

Key Findings

  • The Town Clerk did not make timely remittances to the Supervisor.
  • The Town Clerk did not retain sufficient documentation for tax payments dates.
  • The Town Clerk did not prepare daily reconciliations of cash received to transaction reports or monthly bank reconciliations.

Key Recommendations

  • Remit collections to the Supervisor on a weekly basis.
  • Retain documentation showing tax payments dates.
  • Reconcile daily cash reports to transaction reports and perform monthly bank reconciliations.