Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Worth – Financial Operations (2014M-323)

Released: February 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014.


The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $312,000.

Key Findings

  • The Supervisor did not maintain accounting records or prepare bank reconciliations.
  • Not all disbursements were made with proper supporting documentation or Board authorization.
  • The Board did not adequately oversee the Supervisor’s financial duties.
  • The Town purchased an engine for a highway department vehicle from the Highway Superintendent, which created a conflict of interest.

Key Recommendations

  • Maintain accurate, complete and up-to-date accounting records.
  • Pay only those claims that have been audited and approved for payment by the Board, except where allowed by law.
  • Implement control procedures to adequately oversee the Supervisor’s financial duties.
  • Ensure that the Town does not enter into any contract with a Town officer or employee who has a prohibited interest.

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