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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Town of Thurman – Capital Projects (2016M-431)


Released: March 10, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016.

Background

The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million.

Key Findings

  • The Board did not provide adequate oversight and management of the Town's Internet and salt shed projects.
  • The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders.
  • The Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds from the general fund and use reserve funds to finance them.

Key Recommendations

  • Approve a detailed capital project budget including all anticipated costs and financing methods and require periodic financial reports that show actual revenues and expenditures compared to the approved budget.
  • Approve all change orders prior to the commencement of work.
  • Approve all advances to fund project expenditures prior to payment.

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