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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 Lewis – Highway Purchases (2014M-103)


Released: June 6, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013.

Background

The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by an elected five-member Town Board. Budgeted appropriations for 2014 are approximately $682,000.

Key Findings

  • The Board did not ensure that the former Highway Superintendent followed the Town’s procurement policy or competitive bid statutes.
  • Not all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials to be received in the following year.

Key Recommendations

  • Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy and comply with the policy and General Municipal Law when procuring goods and services.
  • Authorize payment of claims only after the receipt of goods or services and only when claims contain adequate supporting documentation.

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