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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 Evans – Board Oversight (2016M-2)


Released: April 8, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review management’s response to independent and external auditor reports for the period January 1, 2012 through September 29, 2015.

Background

The Town of Evans is located in Erie County. The Town, which has approximately 16,000 residents, is governed by an elected three-member Town Board. Budgeted appropriations for 2015 totaled approximately $11 million for general fund and highway fund operations.

Key Findings

  • The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop a corrective action plan (CAP), but the Board did not ensure that the CAP was implemented.
  • The Board and Supervisor did not ensure that the firm adequately performed its duties as outlined in the contract.
  • Significant interfund advances remain unpaid, which could negatively impact the town-wide general fund’s financial condition.

Key Recommendations

  • Ensure that CAPs prepared in response to audit reports with findings and recommendations are implemented in a timely manner.
  • Provide proper oversight of accounting service providers to ensure that all contractual obligations are met.
  • Develop a plan to repay outstanding interfund advances to the water fund.

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