Purpose of Audit

The purpose of our audit was to review Highway Department purchases for appropriateness for the period January 1, 2007 through September 10, 2013.

Background

The Town of Erin is located in Chemung County and has a population of approximately 2,000. The Town is governed by an elected Town Board, which comprises the Supervisor and four council members. Budgeted appropriations for 2013 for the general and highway funds were $316,984 and $621,235.

Key Findings

• The Board did not establish an adequate system of internal controls over Department operations.
• The Superintendent made purchases totaling $68,501 during the audit period that did not appear to have a legitimate Town purpose.

Key Recommendations

• Adopt an adequate system of internal controls over Department operations.
• Seek reimbursement for the $68,501 in improper purchases made by the Highway Superintendent