TOWN OF WEBSTER MONROE COUNTY, NEW YORK Agreed Upon Procedures for the Town Clerk and the Receiver of Taxes For the Year Ended December 31, 2025
Independent Accountants’ Report On Applying Agreed-Upon Procedures To the Honorable Town Council Town of Webster Monroe County, New York We have performed the procedures enumerated below on the financial transactions of the Town Clerk and Receiver of Taxes of the Town of Webster, Monroe County, New York (the Town) for the year ended December 31, 2025. The Town’s management is responsible for the financial transactions for the year ended December 31, 2025. The Town has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Board with evaluating the financial transactions of the Town Clerk and Receiver of Taxes for the year ended December 31, 2025. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. Our procedures and findings are as follows: Town Clerk: Procedure #1 – We inspected the internal accounting controls and procedures relating to the Town Clerk’s office operations. Findings – No exceptions were found as a result of applying the procedure. Procedure #2 – We inspected two monthly bank reconciliations and the year-end bank reconciliation for completeness and accuracy. Findings – No exceptions were found as a result of applying the procedure.
1
(Town Clerk) (Continued) Procedure #3 – For the months of March 2025 and October 2025, we traced daily cash reports to monthly totals ensuring accuracy and proper documentation of any differences. Findings – No exceptions were found as a result of applying the procedure. Procedure #4 – For the months of March 2025 and October 2025 we traced daily totals in sample months to bank deposit slips and original source documentation to ensure accuracy and timeliness. Findings – No exceptions were found as a result of applying the procedure. Procedure #5 – For the months of March 2025 and October 2025, we inspected disbursements to ensure appropriateness and timeliness. Findings – No exceptions were found as a result of applying the procedure. Receiver of Taxes: Procedure #1 – We inspected the internal accounting controls and procedures relating to the Receiver of Taxes function. Findings – No exceptions were found as a result of applying the procedure. Procedure #2 – We inspected deposit batches for timeliness and agreement. Findings – No exceptions were found as a result of applying the procedure. Procedure #3 – We inspected overpayment/duplicate tax refunds for proper documentation. Findings – No exceptions were found as a result of applying the procedure. 2
(Receiver of Taxes) (Continued) Procedure #4 – We reconciled payments to the Town/County/School District against approved tax warrants and any reports of uncollectible balances. Findings – No exceptions were found as a result of applying the procedure. Procedure #5 – We inspected two monthly bank reconciliations for completeness and accuracy. Findings – No exceptions were found as a result of applying the procedure. We were engaged by the Town to perform the agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards, established by the AICPA. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion on the financial transactions of the Town Clerk and Receiver of Taxes for the year ended December 31, 2025. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of the Town and is not intended to be and should not be used by anyone other than those specified parties. *
*
*
We would like to express our appreciation to the Town Clerk/Receiver of Taxes, for all the courtesies extended to us during the course of our engagement. If you have any questions regarding the above items, please do not hesitate to call.
Fairport, New York April 13, 2026
3