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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Town of Almond - Tax Collection (2019M-188)

Released: December 6, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.

Key Findings

  • The Clerk did not deposit or remit all tax collections in a timely manner.
  • The Clerk did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates.

Key Recommendations

  • Deposit and remit collections in a timely manner.
  • Issue and retain adequate evidence of receipt for all tax payments collected.

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


The Town of Almond (Town) is located in Allegany County (County). The Town is governed by an elected Town Board (Board) composed of a Town Supervisor (Supervisor) and four Board members. The Board is responsible for overseeing the Town’s operations and finances, including overseeing the Clerk’s cash collection activities.

The Clerk is responsible for collecting and remitting Town and County real property taxes to the Supervisor and County Treasurer (Treasurer). The Clerk collects real property taxes from January 1 through March 31 of each year. After that, the County collects any overdue taxes.

Quick Facts
2019 Real Property Taxes Collected$1.4 million

Audit Period

January 1, 2019 – September 5, 2019

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