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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Decatur – Financial Operations (2012M-163)

Released: November 30, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to ensure that the Board properly monitored the Town's fiscal operations for the period January 1, 2011, to May 25, 2012.


The Town of Decatur is located in Otsego County and has 353 residents. An elected five-member Town Board, which consists of the Town Supervisor and four Council members, governs the Town. The Town's annual budget for the 2012 fiscal year was approximately $443,000.

Key Finding

  • The Board and Supervisor did not ensure that disbursements were for proper purposes, that financial reports were an accurate summary of the Town's financial activities, and the Supervisor submitted financial reports to the Board that were not always accurate.

Key Recommendation

  • Prepare the claims packets for audit and also prepare the abstracts of claims. Prepare complete and accurate financial records and reports.

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