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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Darien – State Contract Loader Purchases (2013M-88)

Released: June 14, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013.


The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed by an elected five-member Town Board consisting of the Supervisor and four Council members. The Town’s adopted budget for 2013 totaled $3.2 million.

Key Finding

  • Town officials did not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that they are paying the correct prices for the loaders. As a result, the Town was overcharged $10,563 by the vendor for two loaders.

Key Recommendations

  • Request the appropriate price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the State contract list prices, as adjusted for State contract discounts.
  • Recover any overpayments Town made to the State contract vendor.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236