Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner.
The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner.
- Collections were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash was collected but not deposited. In 2016, over $13,500 in cash was deposited but not recorded.
- Remittances to the Supervisor were late ranging from one to four months after due.
- The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities.
- The Town Board should take appropriate action to recover any remaining money due the Town.
- The Clerk should report and remit funds in a timely manner to the Supervisor.
Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.