Determine whether Town of Owasco (Town) officials adequately oversaw highway purchasing, planning and interfund charges.
Town officials did not adequately oversee highway purchasing, planning and interfund charges.
- We found 596 highway claims totaling $349,824 that did not have an approved purchase order (PO) request (requisition); 599 claims totaling $356,815 did not have an approved PO; and 234 claims totaling $96,900 did not have documentation to support a business purpose.
- Town officials did not competitively bid vehicle and equipment repairs or a vehicle purchase.
- The Town Board (Board) and Highway Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and improvement.
- The Superintendent did not maintain an adequate equipment inventory or ensure highway employees’ time worked was accurately accounted for.
- Ensure the procurement policy (policy) and statutes and procedures are complied with and that claims are appropriately approved and supported.
- Ensure written agreements make the intentions of the Town and related parties clear and that employees’ time worked is recorded in the proper funds, districts and/or accounts.
Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.