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Audit Objective 

Determine whether Dutchess County (County) officials ensured that contracted vendors provided services in accordance with contract terms, and that payments were appropriate and supported. 

Key Findings 

County officials did not obtain reasonable assurance that certain services with contracted vendors were provided in accordance with contract terms and payments were appropriate and supported. As a result: 

• Various department officials responsible for monitoring and overseeing the contracts approved claims totaling approximately $4.5 million without ensuring that required contract progress, outcome and budget reports detailing services rendered were provided in accordance with contract terms. In addition, department officials also approved claims totaling approximately $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. 
• The Comptroller approved claims for payment totaling approximately $10.5 million without ensuring supporting documentation from County departments detailing project progress and outcome and services rendered was sufficient. 
• Expenditures for one contract exceeded the agreed-upon contract amount by $215,395. 

Key Recommendations 

• Ensure all claims have appropriate supporting documentation and are in compliance with contract guidelines.
• Monitor the contract to ensure that the agreed-upon contract amount is not exceeded. 

County officials agreed with our findings and indicated that they plan to initiate corrective action.