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NYS Comptroller


Audits of Local Governments and School Districts

Town of Lexington – Town Clerk (2017M-188)

Released: December 8, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Town Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016.


The Town of Lexington is located in Greene County and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled $4.9 million and fees collected for the audit period totaled $45,654.

Key Findings

  • Real property taxes totaling nearly $1.9 million and fees totaling $16,861 were not deposited in a timely manner.
  • Clerk fees totaling $781 were recorded but not deposited, and although the Clerk reimbursed Town officials $405, she has not yet compensated officials for the remaining $376 collected but not deposited.

Key Recommendations

  • Properly collect, record and deposit all real property taxes and Clerk fees intact and in a timely manner.
  • Consult with the Town’s counsel and attempt to recoup the $376 not deposited.

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