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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Coldspring – Town Clerk Operations (2013M-137)

Released: August 9, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013.


The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected five-member Town Board comprised of the Town Supervisor and four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226.

Key Findings

  • The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner.
  • The Clerk inappropriately inter-mingled her personal financial activity with the Town’s business.
  • The Board also did not provide adequate oversight of the Clerk or document its annual audit of the Clerk’s records and related results in the minutes of its proceedings.

Key Recommendations

  • Issue press-numbered duplicate receipts for all Town transactions where no other form of receipt is available. Record payee names and amounts in the accounting records and ensure that the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the Supervisor and appropriate agencies timely. Deposit all moneys timely and intact.
  • Ensure that Town funds are not used to cash personal checks.
  • Audit, or cause to be audited, the Clerk’s books and records.

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