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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Batavia – Highway Shared Services (2012M-16)

Released: April 13, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review certain aspects of the Town’s Highway Department operations for the period January 1, 2010, to January 4, 2012.


The Town of Batavia is located in Genesee County. The Town is governed by an elected Town Board comprising four council members and a Town Supervisor. For the fiscal year ended December 31, 2011, the general fund and highway fund operating expenditures were $2.9 million and $1.2 million, respectively.

Key Findings

  • We reviewed the Town highway shared service activities in 2010 and 2011 and determined that there were 75 instances of the Town sharing services with 12 different local governments. As a result of these practices, in 2010 we estimate the Town saved approximately $4,600 by borrowing manpower and equipment from other municipalities. In addition, these other entities saved approximately $26,800 by borrowing manpower and equipment from the Town. In 2011, the Town saved approximately $93,300, while the other entities saved approximately $11,200. The savings of $93,300 was approximately 8 percent of the Town’s total highway fund expenditures of $1.2 million in 2011.

Key Recommendations

  • Periodically quantify the financial benefits of the Town’s highway shared services agreements to ensure that they continue to be cost-beneficial.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236