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By Guy Page
The Williamstown selectboard wants voters to know the financial downside of the forensic audit of the town’s books to be voted on at Town Meeting. The ballot item was requested in the wake of the arrest of the town manager for embezzling $186,000 from the Tunbridge volunteer fire department.
Jackie Higgins served as town manager for 14 years before her November, 2025 arrest. A few days later the selectboard accepted her resignation. Audits to date have not uncovered evidence of embezzling town funds. However, a ballot item requested by residents will, if approved by voters, commit the town to a thorough forensic audit of the town’s books to determine whether, and when and by whom, any of their money has been pilfered.
In a message sent to voters this week, the selectboard said the Town conducts audits every year, and that a forensic audit would cost up to $250,000. That pricetag would add $163 per $250,000 of assessed home value, the board said. The letter to residents reads as follows:
Dear Williamstown Residents,
At the upcoming Town Meeting Day, voters will be asked to consider an article proposing a forensic audit of the Town of Williamstown. The purpose of this letter is to provide residents with clear and factual information about what a forensic audit involves, how it differs from our current practices, and the potential impact on the town.
A forensic audit is a highly detailed and specialized examination of financial records, typically conducted when there is evidence or a strong suspicion of fraud or misconduct. Estimates indicate that the cost of a forensic audit for the Town of Williamstown could reach up to $250,000, depending on scope and duration. This amount would have to be added to the upcoming general budget, raising the total amount needed to collect in taxes for this year.
The estimated average tax impact of this budget increase would be: • $65.00 per $100,000 of assessed home value • $163.00 per $250,000 of assessed home value
In addition to the financial cost, a forensic audit would require a substantial commitment of time and attention from town office staff. Employees may need to devote many hours to responding to document requests, interviews, and follow-up questions from auditors. This could significantly impact daily operations, reduce efficiency, and potentially delay routine services provided to residents.
Williamstown undergoes an annual independent financial audit, in accordance with current auditing guidelines, which reviews our financial systems, internal controls, and compliance with applicable standards. These audits are designed to identify errors, weaknesses, or irregularities and provide oversight of the town’s financial management. To date, these annual audits have not produced any evidence of fraud or financial misconduct.
Residents should also be aware that even if a forensic audit were to identify missing funds, there is no guarantee that those funds could be recovered. In many cases, recovery—if possible at all—can take years and involve additional legal costs, or may not be feasible due to timing, documentation, or other limitations.
The decision before voters is an important one, with significant financial and operational implications for the town. We encourage all residents to consider both the potential benefits and the costs associated with a forensic audit when making their decision on Town Meeting Day.
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Categories: Local government











In the beginning of your article, there is a typo that reads the increase will be $163,000 per $250,000 of assessed value. Later in the article, it reads $163.00 per $250,000 of assessed value, which I suspect is the correct figure.
thank you! what’s that up on the road, a head?
Why does the responsibility always come down on the victim? So because a dirtbag pilfered money over numerous years, obviously good at hiding it, now the residents have to pay for the failures of the town management? Makes perfect sense. That trash should have to pay back the money she took, plus the audit, unless she tells on the whole thing, then send her to jail. Take her house, toys, all of it, make her pay for the mistake, not the tax payers that are now asked to hold the bag. Obviously the towns audits don’t work.
$250,000 for an audit? Did they put it out to bid? I’ll do it for half that. I can’t imagine it would take more than 6 months, one or two people working on it full time. I’ll spend the other 6 months of the year living it up in Hawaii, no matter what I find, lol.
If the annual audit procured by the Select board that’s done every year hasn’t produced any irregularities then why does anything further need to be done? Mrs. Higgins is being charged with misappropriation of funds from Tunbridge and not Williamstown. There is no evidence of it in Williamstown and it sounds like it will disrupt the normal order of daily business for quite a while and costs sound high for this small community of around 3,500 people.
We have lived in Williamstown for 43 years and we know about forever rising taxes- We don’t agree a forensic audit is warranted here so I hope it gets voted down on Town Meeting Day.