Town of Greenville – Tax Collector (2020M-81)

Issued Date
October 23, 2020

[read complete report - pdf]

Audit Objective

Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner.

Key Findings

The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner.

  • Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law).
  • The Tax Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019.

Key Recommendations

  • Remit amounts collected to the Town Supervisor and County Treasurer in accordance with Town Law.
  • Identify the unidentified outstanding bank balance, properly account for all money received, and ensure that all collections are remitted to appropriate parties.
  • Retain all supporting documentation for payments received and deposit all cash receipts as soon as reasonably possible and in accordance with limits established by Town Law.

Town officials generally agreed with our findings and indicated they plan to initiate corrective action.