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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Hammond – Town Clerk Operations (2014M-350)

Released: March 27, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014.


The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is governed by an elected five-member Town Board. The Town Clerk is an elected position, and the Clerk also serves as the Town's Tax Collector.

Key Findings

  • The Clerk did not retain source documents to support property tax payments received and did not always issue duplicate receipts for tax collections.
  • The Clerk did not perform bank reconciliations or monthly accountabilities.
  • The Clerk did not always remit all tax receipts to the County by the fifteenth of the month following collection and did not remit interest, penalties and second-notice fees to the Supervisor in a timely manner.
  • The Clerk did not properly secure all moneys prior to deposit.

Key Recommendations

  • Record the payment date and type of payment on tax remittance stubs or duplicate receipts and retain these source documents.
  • Prepare monthly bank reconciliations and accountabilities.
  • Remit all collections to the Supervisor, County and other agencies in compliance with statutory requirements.
  • Ensure that all moneys are physically secured until being deposited.

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