Issued Date
January 27, 2023
Audit Objective
Determine whether payments made by the Town of Roxbury (Town) officials to certain not-for-profit organizations were appropriate municipal expenditures.
Key Findings
We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760. Officials could not support twelve payments totaling $10,790 were proper municipal expenditures. As a result, neither Town officials nor we can assure taxpayers that these payments were appropriate and not impermissible gifts.
Key Recommendations
- Consult with the Town’s legal counsel in connection with each proposed payment to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution.
Town officials agreed with our findings and indicated that they will take corrective action.