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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Broome – Purchasing and Justice Court (2014M-255)


Released: December 19, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014.

Background

The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is governed by an elected five-member Town Board. The Town does not have a centralized purchasing function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013.

Key Findings

  • Town officials did not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used for proper Town purposes.
  • The Board did not require Department heads to keep complete records that would be used to determine the purpose of purchases.
  • The Board did not provide oversight to ensure the Justice recorded, deposited and disbursed all Court moneys accurately and timely.
  • The Justice did not perform monthly accountabilities and we found unidentified funds of $1,550 in the Court’s accounts.

Key Recommendations

  • Require the use of expenditure authorization forms.
  • Require Department heads to maintain adequate supporting documentation for purchases.
  • Conduct and effective annual audit of the Justice’s records.
  • Perform monthly accountability analyses and promptly investigate any differences.

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