ALBANY – A state comptroller’s audit of the Town of Highlands receiver of taxes and assessments found that the former receiver, who resigned during the audit, did not properly bill, collect, or disburse taxes, fees and penalties.
The audit, issued on this past January 21, said the town board did not correct deficiencies noted in the state’s 2006 receiver of taxes audit, properly oversee the receiver’s work, or establish adequate internal controls.
The audit found discrepancies totaling some $92,000 comprising unsupported billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments.
It also said the receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts.
The state officials recommended the town reconcile the customer accounts to determine which taxpayers overpaid and refund those overpayments, and establish and implement compensating controls to oversee the financial responsibilities performed by the receiver.
