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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Town of Webb - Ski Collections (2018M-188)

Released: November 30, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether Town officials adequately monitored ski collections and the issuance of season passes and lift tickets.

Key Findings

  • The Board and ski area officials have not developed policies or procedures for how ski collections should be recorded, deposited and reconciled.
  • Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski lift transactions that did not require payment were not reconciled by ski area officials due to the lack of supporting documentation.

Key Recommendations

  • Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, deposited and reconciled.
  • Obtain supporting documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their legitimacy.

Town officials agreed with our recommendations and indicated they planned to initiate corrective action.


The Town of Webb (Town) is located in Herkimer County (County).The Town is governed by an elected five-member Board composed of four council members and a Town Supervisor (Supervisor). The Board is responsible for oversight and general management of financial operations. The Supervisor is the chief financial officer and budget officer and is responsible for day-to-day management under the Board’s direction.

The Town operates the McCauley Mountain Ski Area (ski area) which is open seasonally. The ski area manager (Manager) is responsible for supervising ski operations, including the collection of season passes and lift ticket revenues.

Quick Facts
2018 General Fund Appropriations$6.7 million
2017 Ski Area Revenues$357,000

Audit Period

January 1, 2017 – March 31, 2018

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