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NYS Comptroller


Audits of Local Governments and School Districts

Town of Dannemora – Part-Town Activities (2017M-215)

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

Purpose of Audit

The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017.


The Town of Dannemora, which includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a five-member Town Board, has a population of approximately 4,500. Budgeted appropriations for 2017 totaled approximately $2 million.

Key Findings

  • The Town’s accounting records did not include a PT general fund.
  • General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing within the Village which subsequently lowered tax rates for Town residents living outside of the Village.

Key Recommendations

  • Establish a PT general fund and use it to account for PT general activities.
  • Review statutory requirements relating to the allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements.

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