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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Mohawk – Records and Reports (2013M-113)

Released: September 13, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012.


The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed by the Town Board which comprises four elected Board members and an elected Town Supervisor. The Town’s 2013 adopted budget combined operating fund appropriations totaled $1.5 million.

Key Findings

  • The Supervisor did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations.
  • Although the Supervisor prepared and remitted monthly reports to the Board and AUDs to OSC, these reports were not accurate because they were prepared using the inaccurate and incomplete accounting records.

Key Recommendations

  • Ensure that the accounting records accurately reflect all financial activity including accurate beginning balance sheet account balances. Ensure that all accounting transactions (including adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to properly allocate resources. Develop and implement procedures to identify and record the appropriate amount of fund balance for each fund.
  • Provide the Board with accurate and complete periodic reports. File an AUD which accurately reflects the Town’s financial activity.

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