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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Alabama – Town Clerk Operations (2013M-369)

Released: March 14, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, 2013.


The Town is located in Genesee County and is governed by a five-member Town Board. The Town’s 2013 general, highway, fire protection and water fund appropriations totaled approximately $1.65 million.

Key Findings

  • The Clerk, as the Tax Collector, did not deposit or remit real property taxes received in a timely manner.
  • The Board did not conduct the required annual audit of the books and records of the Clerk or Tax Collector.

Key Recommendations

  • Deposit and remit all moneys on a timely basis in compliance with statutory requirements.
  • Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’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