New York State Comptroller Thomas P. DiNapoli found town officials in Jay did not “maintain complete, accurate and timely accounting records.” Of 15 asset and liability accounts reviewed as of Dec. 31, 2021, and Oct. 31, 2022, five were overstated by $19,037 and 13 were understated by a total of $269,353. Of 10 revenue accounted reviewed from that same time frame, two were overstated by $927,546 and two were understated by a total $18,317.