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NYS Comptroller


Audits of Local Governments and School Districts

Town of Corinth – Claims Auditing (2017M-102)

Released: August 25, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether claims were adequately supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017.


The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million.

Key Findings

  • The Board did not audit all claims before approving payments and approved 22 claims totaling approximately $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate Town purposes.
  • The Board did not adopt a resolution allowing eligible claims to be paid in advance of audit.

Key Recommendations

  • Perform a deliberate and thorough audit of all claims before approving them for payment.
  • Adopt a resolution allowing certain claims to be paid in advance of audit.

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