Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Argyle – Town Clerk and Budgeting (2012M-231)

Released: March 11, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012.


The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members – the Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately $1.63 million and the Town’s 2012 adopted budget contained total appropriations of approximately $1.62 million.

Key Findings

  • The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor and other agencies in a timely manner.
  • Since 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the town-wide funds. This has resulted in an inequity among taxpayers.

Key Recommendations

  • Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card statements are included with the monthly claims to be audited prior to payment. Deposit all moneys intact and in a timely manner and remit moneys collected to the Supervisor and other agencies in a timely manner.
  • Budget and account for sales tax revenues in the town-outside-village funds in compliance with statute.

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