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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Town of Canaan – Board Oversight (2017M-183)


Released: January 26, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if controls over the Town’s financial activities were adequate for the period January 1, 2016 through December 31, 2016.

Background

The Town of Canaan is located in Columbia County and has a population of approximately 1,750. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.3 million.

Key Findings

  • The Clerk/Tax Collector did not routinely issue duplicate receipts for Clerk’s fees.
  • The Clerk/Tax Collector did not remit tax collections totaling $2,794,760 to the Supervisor in a timely manner.
  • The Board did not perform annual audits of the records and reports of officers and employees.

Key Recommendations

  • Issue pre-numbered duplicate receipts for all transactions where no other form of receipt is available.
  • Remit all tax collections to the Supervisor at least once each week.
  • Annually audit, or retain an independent auditor to audit, the records and reports of officers and employees.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236