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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

Released: February 27, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014.


The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which is governed by an elected five-member County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million

Key Findings

  • The Board did not ensure that proposed improvements to the Park were properly evaluated and authorized prior to committing Town funds.
  • The Town did not submit annual financial reports to the State.
  • The Board did not monitor spending or thoroughly audit Park-related claims prior to payment.
  • Town employees were not required to document usage of fuel dispensed from tanks at the Park, and the storm water manager pumped diesel fuel into his personal vehicle.

Key Recommendations

  • Ensure that future capital projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State.
  • Submit annual financial reports as required by the agreement.
  • Properly audit claims and ensure that proposed payments adhere to the Town’s procurement policy.
  • Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their personal vehicles.

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