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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Brasher – Spending of Casino Compact Money (2013M-131)

Released: July 26, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012.


The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which is the Town’s legislative body, includes the Town Supervisor and four Board members. The Town’s 2012 budget appropriations were approximately $2.1 million.

Key Findings

  • The Board generally expended casino compact revenue during our audit period in accordance with the nature of the approved spending plans. However, expenditures totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized.
  • The records of moneys disbursed did not always distinguish expenditures by spending plan and intended uses.

Key Recommendations

  • Ensure all expenditures of casino compact moneys are authorized and adequately supported.
  • Ensure that records for casino compact moneys identify revenues received by spending plan, disbursements and uses against the respective spending plans, and the proposed purpose of any remaining funds.

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