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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)

Released: June 6, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014.


The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed by an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000.

Key Findings

  • The Board did not adequately monitor financial operations, with unexpended surplus funds increasing by more than $491,000 over the past six years.
  • The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State contract vendors in 2012 and 2013.

Key Recommendations

  • Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic.
  • Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most economical manner.

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