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NYS Comptroller


Audits of Local Governments and School Districts

Yates County – County Clerk Cash Receipts (2015M-223)

Released: December 4, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015.


Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million.

Key Findings

  • The Clerk has not established written policies and procedures for cash receipts.
  • Cash receipt duties are not adequately segregated.
  • Employees record some cash receipts in the accounting system under a generic user name.

Key Recommendations

  • Establish policies and procedures to provide assurance that cash receipts are adequately safeguarded, accounted for and deposited intact and in a timely manner.
  • Ensure that duties are segregated or that the Clerk provides sufficient oversight.
  • Ensure that each employee signs into the accounting system using a unique user name.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236