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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Hume – Financial Management (2014M-333)

Released: May 22, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015.


The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million.

Key Findings

  • The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013.
  • The Supervisor and the Board did not use prior years’ budget-versus-actual operating results when preparing and adopting budgets.

Key Recommendations

  • Adopt structurally balanced budgets that fund recurring expenditures with recurring revenues.
  • Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual results and expected future changes.

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