Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment.
The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes.
In our sample of 100 claims totaling $203,349:
- 68 claims totaling $116,411 were not audited by the Board as required.
- 50 claims totaling $120,992 did not have appropriate support such as a voucher, itemized receipt or invoice.
- 15 claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the Town’s procurement policy.
- Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract pricing option.
- Audit all claims submitted for payment as required.
- Ensure all claims have appropriate itemized supporting documentation.
- Comply with competitive bidding and Town policy quote requirements.
Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action.