Issued Date
March 18, 2022
Audit Objective
Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties.
Key Findings
The Clerk did not adequately perform her financial duties. The Clerk did not:
- Deposit collections in a timely manner.
- Perform bank reconciliations.
The Board also did not perform an annual audit of the Clerk’s records, as required by New York State Town Law Section 123.
Key Recommendations
The Clerk should:
- Deposit all collections within the required timeframe.
- Perform bank reconciliations to help ensure all money is properly accounted for.
Except as specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the Town’s response.