Purpose of Audit
The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015.
The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 million.
- The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390.
- Because the Collector did not maintain accurate and complete records, we could not determine whether penalties of $456 that should have been paid were actually collected.
- Provide oversight of the tax collection process, including reviewing cash receipts from the system to determine whether all money reported as collected agrees with the amounts deposited.
- Ensure penalties are enforced, appropriately collected and recorded.