DALTON, Mass. — The Finance Committee is reviewing its audit options following recent turnover in the town's financial department. 

 

During its meeting on Wednesday, Chair William Drosehn told the board that the town's bylaw permits the Finance Committee to call for an audit and witnesses if irregularities are discovered.

 

"We're not looking for anything nefarious," he said. Rather, he said, the goal is to confirm that the town's fiscal policies and procedures are up to date and that the town is in good financial shape.

 

Dalton has a new town manager, a relatively new collector/treasurer, and will have a new town accountant so it may be helpful to have an audit to confirm its operations are up to date, Drosehn said. 

 

The cost of a comprehensive audit could range between $25,000 to $50,000 depending on the scope of work. This year, the town needs to be audited by a certified public accountant, which it is required to do every other year.

 

Before spending funds to have a comprehensive audit, it may be advantageous for the board to first look at what is done during the state required audit, said Sandra Albano, who came back from retirement until a new accountant is hired.

 

The auditors are there for three weeks, they are not just there to put together a document, she said. 

 

"They do look at what we do. They do check to see how we balance. So you might be interested in just getting that information first and then go on with what you want to do, because they could probably provide you with what you're looking for," Albano said. 

 

Scanlon & Associates has been providing audit services, with the most recent audit completed in May 2025. It was questioned whether the town can increase the scope of the required governmental audit. 

 

The committee will review the most recent audit report, consult directly with Scanlon to clarify what it covers during regular audit procedures, and whether the scope can be expanded. 

 

This is not the first time an audit has been called for, with resident Henry Rose making the same recommendation during last Monday's Select Board meeting, expressing concern after it was learned the accountant hired last year cited corruption and cover-ups in her  December resignation letter.

 

"I don't know this person, and I don't know if there is any truth behind this, but it's very concerning, and I'm saying there needs to be an investigation," he said. 

 

"I recommend that we have an audit. Sunshine is the best disinfectant for something like this. So, I hope that this will be pursued. Take these comments to the spirit that they are offered."

 

During public comment, Rose read the resignation letter from Tiffany Whitney, which she submitted after a couple months in the position. 

 

"I am deeply concerned about recent allegations that the finance committee brought to my attention, including accusations of corruption and cover-ups," Whitney said in her resignation. 

 

"Additionally, my predecessor did not reconcile cash for two years, which raises significant ethical questions about the organization's practices. 

 

"I believe in maintaining professional integrity and cannot align myself with an organization that

operates under such troubling circumstances."

 

She resigned on Dec. 24, effective immediately, and since then Albano, who retired in October, temporarily returned.

 

Board Chair Robert Bishop urged Rose to take this letter to the next Finance Committee meeting to ask who the accusers were and where their proof is because they are just as shocked as everyone else. 

 

"I just want to take the opportunity right now, when somebody has a problem with a department head they should work through a town manager … He can't do his job if you circumvent him," Bishop said. 

 

The town has acknowledged being behind on its accountancy and has been working to address it, board member Antonio "Tony" Pagliarulo said. 

 

In February, Town Manager Eric Anderson told the Select Board that the town was roughly two years behind on financial reconciliations and reporting. This prompted the board to start considering hiring a third-party accounting service. More information here. 

 

In a follow-up with iBerkshires, Drosehn, said he has no idea how Whitney came to her conclusions. 

 

Some of the details in the resignation letter originated from discussions during a Finance Committee executive session in December, he said. 

 

"I can't speak for what she was thinking, but she did mention to me and others that an audit would be a very good thing to have happened," he said.