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.