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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)

Released: October 24, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014.


The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million.

Key Findings

  • The Supervisor did not adequately monitor the work of the accounting firm with which the Board contracted to assist the Supervisor in fulfilling his financial duties.
  • The Town’s financial records did not agree with the annual financial reports.
  • The Board did not perform an annual audit of the Supervisor’s records.
  • The Board did not approve interfund transfers and the transfers were not always repaid in a timely manner.
  • Board minutes contained no evidence that the Board properly established reserve funds.

Key Recommendations

  • Oversee and monitor the accounting firm’s work to ensure that accounting records are complete, accurate and maintained in a timely manner.
  • Ensure that the accounting records and the annual financial report agree.
  • Annually audit the Supervisor’s books and records.
  • Ensure that interfund advances are repaid within the required timeframes.
  • Ensure that reserves are established, funded and used in accordance 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