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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Day – Supervisor’s Records and Reports (2014M-225)

Released: November 21, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2013 through April 30, 2014.


The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted appropriations for 2014 total approximately $1.78 million.

Key Findings

  • The accounting records and monthly reports contained inaccurate monthly cash balances, and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board.
  • Reconciled bank balances were not compared with recorded cash balances until after the end of the year.

Key Recommendations

  • Ensure that the accounting records are accurate and updated in a timely manner.
  • Compare the reconciled bank balances to the recorded cash balances on a monthly basis and promptly investigate and correct any differences identified.

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