Purpose of Audit

The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, 2013 through December 18, 2014.

Background

The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is governed by an elected three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 totaled approximately $49.1 million.

Key Findings

• The procurement policy does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years ago.
• The Board, as a whole, did not audit claims.
• Town officials did not always follow the procurement policy’s requirements for obtaining quotes.

Key Recommendations

• Annually review the procurement policy to ensure that it is consistent with statutory requirements and meets the needs of the Town.
• Audit and approve claims prior to payment.
• Obtain written and oral quotes as required by the procurement policy.