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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

Released: October 10, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014.


The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and is governed by an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million.

Key Findings

  • The Clerk and a bookkeeper perform virtually all of the Supervisor’s financial duties with little oversight.
  • The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned.
  • The Supervisor did not submit financial reports to the Board.
  • The Board did not perform an annual audit of the Supervisor’s records and reports, as required by law.

Key Recommendations

  • The Supervisor should attend training to familiarize himself with the requirements of his elected duties, properly monitor individuals performing his financial duties and ensure that his accounting records are accurately maintained in a timely manner.
  • The Board should ensure that the Clerk provides the Supervisor with complete, accurate and signed abstracts of audited claims.
  • The Board should require the Supervisor to provide it with detailed monthly financial reports that include cash receipts and disbursements for the month and cash balances at month end.
  • The Board should annually audit the Supervisor’s records and reports or retain an independent auditor to do so.

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