Purpose of Audit

The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013.

Background

The Town of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and has a population of approximately 4,900 residents. The Town’s 2014 budgeted appropriations total nearly $1.9 million.

Key Findings

• The Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at the expense of taxpayers that reside outside of the Village of Westfield.
• The Board adopted budgets that inappropriately allocated sales and use tax revenues to the general town-wide fund, at the expense of taxpayers that reside outside of the Village of Westfield.

Key Recommendations

• Adopt budgets that allocate State retirement contributions and medical insurance costs between the highway town-wide and highway town-outside-village funds based on personal service costs.
• Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute.