Purpose of Audit
The purpose of our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015.
The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the New York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 additional units under the Section 8 program. The Authority is governed by a seven-member Board of Commissioners (five Commissioners are appointed by the Mayor of the City of Lockport and two Commissioners are tenant representatives elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s revenues totaled approximately $3.5 million and expenditures totaled approximately $3.8 million.
- There was no indication that the Council approved the specific terms of the Executive Director’s compensation for the 2014-15 fiscal year, or that the Authority ever submitted specific compensation information to the Council for its approval.
- The Board did not periodically compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s accrual and use of leave time.
- The Executive Director prepares the minutes and has custody of the official record of the proceedings, including amendments to the personnel policy.
- Ensure that the Executive Director is compensated in accordance with Board and Council approved amounts and annually submit authorized compensation amounts to the Council for approval.
- Periodically compare the Executive Director’s compensation and leave accrual use and balances with what has been properly authorized.
- Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s custody and control.