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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Bennington – Town Clerk (2013M-319)

Released: October 21, 2014 -- [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, 2013 through September 17, 2013.


The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.5 million.

Key Findings

  • There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013.
  • The Clerk did not issue press-numbered receipts for all transactions where no other evidence of receipt was available.
  • The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts collected in a timely manner or intact.
  • The Clerk did not remit moneys to the Supervisor and other entities in a timely manner.

Key Recommendations

  • Ensure that the shortage in the Clerk’s account is resolved.
  • Issue press-numbered duplicate receipts for all transactions when no other form of receipt is available.
  • Accurately record all fees collected and deposit moneys in a timely manner and intact.
  • Remit all moneys to the Supervisor and appropriate agencies in a timely manner.

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