Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Town of Bethany – Town Clerk Fees (2017M-226)

Released: March 2, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Town Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017.


The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. General Fund budgeted appropriations for 2017 totaled approximately $450,000.

Key Findings

  • The Clerk did not timely deposit $1,995 in collections.
  • The Clerk did not issue duplicate receipts for collections totaling $533.
  • The Board did not perform an annual audit as required.

Key Recommendations

  • Deposit all collections in a timely manner.
  • Issue and retain duplicate receipts.
  • Perform an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records.

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