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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Town of Milan - Town Clerk/Tax Collector (2018M-257)

Released: March 8, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner.

Key Findings

  • Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) in a timely manner.
  • The Town Clerk (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period.
  • Twenty-nine property tax payments totaling $56,308 were deposited from one to 19 days late.

Key Recommendations

  • Ensure that all real property taxes are deposited and remitted to the Supervisor and Treasurer in accordance with the law.
  • Ensure that all Clerk fees are properly assessed and recorded.

Town officials agreed with our recommendations and indicated they will take corrective action.


The Town of Milan is located in Dutchess County. It is governed by an elected Board (Board) which is composed of the Supervisor and four Board members. The Board is responsible for the general management and control of the Town’s financial operations including an annual audit of the Clerk’s cash collection activities.

The elected Clerk collects fees for birth and death certificates, marriage licenses, dog licenses and New York State Department of Environmental Conservation (DEC) licenses. The Clerk also serves as the Town Tax Collector and is responsible for the collection of Town and County real property taxes and remitting taxes collected to the Supervisor.

Quick Facts
2017 Real Property Taxes Collected$3.12 million
2018 Real Property Taxes Collected$3.04 million
Town Clerk Fees Collected During Audit Period$6,032

Audit Period

January 1, 2017 – July 30, 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