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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Town of Johnstown - Fuel Inventory (2019M-178)

Released: December 6, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether Town officials have adequate controls over the Town’s fuel inventory.

Key Findings

Town officials did not:

  • Adopt adequate policies and implement sufficient procedures to account for the Town’s fuel inventory.
  • Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278.
  • Prepare periodic fuel reconciliations.

Key Recommendations

The Superintendent should:

  • Ensure fuel pumps are maintained in proper working order and access to pumps is monitored.
  • Maintain fuel inventory records that include all fuel use and perform periodic stick-measured readings of the fuel tanks.
  • Prepare periodic fuel reconciliations comparing gallons pumped, gallons delivered to stick-measured readings and investigate and resolve discrepancies.

Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.


The Town of Johnstown is located in Fulton County. The Town is governed by an elected Town Council (Council) composed of a Town Supervisor (Supervisor) and four council members. The Council is responsible for the general management and control of the Town’s financial operations. The Supervisor serves as the chief executive officer and chief fiscal officer.

The Town’s elected Highway Superintendent (Superintendent), oversees Highway Department operations. The previous Superintendent retired in April 2019 and the Council appointed a temporary Superintendent to serve until the next election in November 2019.

Quick Facts
Cost of Fuel Delivered (Gasoline and Diesel) During Audit Period$86,276
Gallons of Unleaded Gasoline Purchased8,619
Gallons of Diesel Purchased29,126

Audit Period

January 1, 2018 – May 31, 2019

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