Purpose of Audit

The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016.

Background

The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is governed by an elected five-member Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, respectively.

Key Findings

• Town officials did not seek competition for professional services.
• Town officials did not obtain the proper number of quotes for purchases subject to Town policy.
• Not all vendor payments were in accordance with the contract amounts.

Key Recommendations

• Review and update the procurement policy to include guidance for the procurement of professional services.
• Follow the competitive bidding and quotes requirements of the procurement policy when obtaining goods and services on behalf of the Town.
• Ensure all payments are in compliance with agreed upon contract terms.