A state audit has found that the Town of Middlesex did not adequately ensure that code enforcement revenues were properly billed, collected, deposited, recorded, and reported over a nearly 11-year period.
The audit, conducted by the New York State Comptroller’s Office, reviewed the town’s code enforcement operations from January 1, 2015, through December 12, 2025.
According to auditors, the Town Board failed to provide sufficient oversight of the code enforcement office and did not establish written policies and procedures to guide code enforcement activities. The audit also found that the former code enforcement officer did not bill for or collect all revenues owed to the town.
During the audit period, the town’s code enforcement office processed 784 building permits and 313 applications, collecting $190,146 in associated fees.
Among the findings, auditors reported that town officials failed to bill applicants for engineering services totaling $56,718. In addition, the town did not recover $31,277 in engineering costs that had already been billed to the municipality. Auditors also found that $13,139 in code enforcement revenue was incorrectly recorded by the former code enforcement officer and the town clerk.
The Comptroller’s Office said the deficiencies left the Town Board without complete and accurate financial records needed to make informed decisions and increased the risk of lost revenue.
The audit included eight recommendations aimed at improving oversight of code enforcement operations and strengthening financial controls.
Town officials generally agreed with the recommendations and told auditors they have either begun taking corrective action or plan to do so.
Under state law, the Town Board must submit a written corrective action plan to the Comptroller’s Office within 90 days outlining how it will address the audit findings and recommendations. The state also encourages the town to make the corrective action plan available for public review in the Town Clerk’s Office.
