Purpose of Audit

The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in accordance with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014.

Background

The Town of Le Roy is located in Genesee County and has a population of approximately 7,600. The Town is governed by an elected Town Board, which comprises the Supervisor and four council members. Budgeted appropriations for 2014 totaled $3.1 million.

Key Findings

• The Board did not ensure that all claims included the necessary documentation.
• None of the claims reviewed included documentation to show that Town officials followed the terms of the purchasing policy before they made purchases.

Key Recommendations

• Ensure all claims include the appropriate invoices and/or receipts prior to payment.
• Ensure Town officials are following the Town’s purchasing policy regarding obtaining quotes and bids.