Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
The former Clerk did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. As a result of our audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service. The following conditions contributed to the theft of money and its concealment.
- A lack of adequate controls and oversight.
- Lack of an annual Board audit.
- Inadequate segregation of duties and the lack of compensating controls.
- Lack of monthly bank reconciliations and accountabilities.
- Maintenance of inadequate cash collection records.
The Clerk should:
- Deposit all collections intact and in a timely manner.
- Ensure monthly collections are recorded, reported and remitted accurately and in a timely manner.
The Board should perform, or obtain, a comprehensive annual audit of the Clerk’s records.
Town officials generally agreed with our findings and indicated they have begun to initiate corrective action. Appendix B includes our comment on an issue Town officials raised in their response.