Purpose of Audit

The purpose of our audit was to review highway department operations for the period January 1, 2016 through April 21, 2017.

Background

The Town of Colden is located in Erie County and has approximately 3,200 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.4 million.

Key Findings

• The Highway Superintendent made purchases without soliciting bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids.
• The Board did not adopt a fleet management policy.
• The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment.

Key Recommendations

• Ensure that the Superintendent complies with the Town’s procurement policy and General Municipal Law bidding requirements.
• Adopt a fleet management policy.
• Keep records of daily vehicle use and comprehensive maintenance records listing cumulative costs of parts and labor for each vehicle during its service life.