[read complete report – pdf] | [read complete 2022 report – pdf] 

Purpose of Review

The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. 

The audit determined that the Town Clerks (Clerks) did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The Clerks also did not maintain adequate supporting documentation for collections and complete monthly bank reconciliations and accountabilities. The Town Board (Board) did not perform an annual audit of the Clerk’s records. The audit included 10 recommendations to help Town officials monitor and improve the Clerk’s office operations.

Background

The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations and finances.

The Clerk serves as Clerk to the Board and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for collecting and remitting real property taxes to the Town Supervisor and County Treasurer. 

Results of Review

Of the 10 audit recommendations, Town officials implemented four recommendations, partially implemented one recommendation and did not implement five recommendations.