Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Clifton Springs – Board Oversight (2014M-099)

Released: August 15, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013.


The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has a population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 million.

Key Findings

  • The Board did not complete an adequate, documented annual audit of the records of the Village Justice and the Clerk-Treasurer.
  • The Board did not develop a comprehensive multiyear financial plan.

Key Recommendations

  • Annually audit the records of the Village Justice and the Clerk-Treasurer.
  • Develop a formal, written long-term financial plan that projects operating needs and financing sources for a period of three to five years.

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