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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

Released: September 4, 2015 -- [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 November 1, 2011 through March 20, 2015.


The Town of North Collins is located in Erie County and has a population of approximately 3,500. The Town is governed by four Board members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million.

Key Findings

  • The current Supervisor did not maintain accurate and complete accounting records or ensure that the Board was provided appropriate financial reports.
  • The bookkeeper did not prepare bank reconciliations for the health savings checking account.
  • The current Supervisor made adjustments to the accounting records, including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper transfers of over $125,000 were made among Town funds.

Key Recommendations

  • Ensure that accounting records are kept in an accurate and complete manner and support annual and monthly financial reports.
  • Ensure that proper bank reconciliations are prepared for each Town bank account.
  • Review the adjustments to cash and fund balance made by the Supervisor during 2012 and authorize them as interfund transfers or require the Supervisor to correct them.

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