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Audit Objective

Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner.

Key Findings

• Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner.
• Forty-five real property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 where Clerk fees were not deposited within three days of when collections accumulated to more than $250.

Key Recommendations

• Remit real property tax collections and clerk fees to the Supervisor and Treasurer in a timely manner.
• Deposit real property tax money and clerk fees in a timely manner.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.