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Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Hartland – Fleet Management (2011M-239)


Released: March 9, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s fleet operations for the period January 1, 2010 to September 21, 2011.

Background

The Town of Hartland is located in Niagara County. The Town is governed by the Town Board comprising five elected members, including the Town Supervisor, who serves as the Town’s chief financial officer. For the 2011 fiscal year, the Board budgeted approximately $2.6 million to fund Town operations.

Key Findings

  • The Board did not adopt a fleet management policy or complete a formal needs assessment before adding new vehicles or equipment to the fleet.
  • The Highway Superintendent did not maintain key records, such as daily use logs and vehicle/equipment repair costs, which the Board would need for conducting a comprehensive review of utilization.

Key Recommendations

  • Adopt a fleet management policy and keep records of daily vehicle use, as well as comprehensive maintenance records listing the cumulative costs of parts and labor for each vehicle over its service life.
  • If there is not sufficient use of a vehicle or piece of heavy equipment, consider reducing the fleet and not replacing certain items.

Local Government and School Accountability Contact Information:

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