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NYS Comptroller


Audits of Local Governments and School Districts

Town of Cuyler – Town Clerk Operations (2017M-207)

Released: December 29, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, 2017.


The Town of Cuyler is located in Cortland County and has a population of approximately 980. The Town is governed by an elected five-member Town Board. The Town’s 2017 tax levy totaled approximately $379,000 and the Town Clerk’s receipts for 2016 were approximately $13,800.

Key Findings

  • 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to 22 days late.
  • The Clerk properly recorded, reported and disbursed all money collected.

Key Recommendations

  • Ensure that all fees collected are deposited within three business days after the total exceeds $250.
  • Ensure that all real property tax collections are deposited within 24 hours.

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