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Office of the State Comptroller - Local Government & School Accountability
Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Tuxedo – Procurement of Goods and Services (2011M-270)


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

Purpose of Audit

The purpose of our audit was to review the Town’s purchasing process for the period March 1, 2011, through August 4, 2011.

Background

The Town of Tuxedo is located in Orange County. The Town Board is the legislative body responsible for managing Town operations including finance and internal controls. The Board comprises four elected members who each serve a four-year term. The Town Supervisor, who serves a two-year term, is the Town’s chief financial officer. For 2011, the Town’s budgeted appropriations were more than $9.5 million.

Key Findings

  • Town officials did not use competitive methods when procuring goods and services that were not subject to the competitive bidding requirements. Town officials did not seek competition for the 19 purchases made during our audit period, totaling $91,113, for which the Town’s purchasing policy required quotes or proposals.
  • The Town did not seek competition when engaging 10 professional service providers at a cost of $326,362.
  • The Town had not entered into formal contracts with nine of the professional service providers.

Key Recommendations

  • Implement the Town’s procurement policy by ensuring that department heads obtain the required quotes or proposals for the procurement of goods and services not subject to the competitive bidding requirements.
  • Consider updating the Town’s procurement policy to include use of competitive methods when professional services are procured.
  • Enter into written agreements with professional services providers.

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