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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Town of Dayton - Supervisor's Records and Reports (2019M-189)

Released: January 31, 2020 -- [read complete report - pdf]

Audit Objective

Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports.

Key Findings

The Supervisor:

  • Did not maintain complete and accurate financial records and reports.
  • Did not issue receipts.
  • Did not submit an annual accounting to the Board for its audit of the Supervisor’s records.

Key Recommendations

The Supervisor should:

  • Maintain complete and accurate financial records and properly receipt all revenues, when required.
  • Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations.

The Board should:

  • Annually audit the Supervisor’s records, as required.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the Town’s response letter.


The Town of Dayton (Town) is located in Cattaraugus County (County).

The Town is governed by an elected Town Board (Board) composed of five members including the Supervisor. The Board is responsible for the general oversight of the Town’s operations and finances. The Supervisor is the chief financial officer and is responsible for the day-to-day financial operations.

The Town provides various services to its residents. Because the Village of South Dayton is within the Town’s boundaries, the Town’s services are accounted for in four major operating funds.

The current Supervisor’s term began on January 1, 2018

Quick Facts
2019 Budgeted General Fund* Appropriations$222,100
2019 Highway Fund* Appropriations$426,100
*Includes town-wide and part-town funds

Audit Period

January 1, 2018 – June 4, 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