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NYS Comptroller


Audits of Local Governments and School Districts

Town of Somerset – Budgeting for Sales Tax (2016M-419)

Released: March 24, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016.


The Town of Somerset is located in Niagara County and has a population of approximately 2,600. The Town, which includes the Village of Barker within its borders, is governed by an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million.

Key Findings

  • Town officials improperly budgeted sales tax revenue in the refuse district.

Key Recommendations

  • Allocate sales tax as allowed by statute.

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