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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Allen - Town Clerk Fees (2016M-28)

Released: July 1, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Clerk's financial management practices for the period January 1, 2013 through November 19, 2015.


The Town of Allen is located in Allegany County and has a population of approximately 450. The Town is governed by a five-member Town Board. Budgeted appropriations for 2016 total approximately $481,000.

Key Findings

  • The Clerk did not routinely issue duplicate receipts or prepare monthly accountability analyses.
  • The Board did not perform proper annual audits of the Clerk’s records.

Key Recommendations

  • Issue duplicate receipts and prepare an accountability analysis each month.
  • Perform an adequate annual audit of the Clerk's records and enter the results in the Town's meeting minutes.

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