Purpose of Audit

The purpose of our audit was to determine whether Town officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical computer functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016.

Background

The Town of Scriba is located in Oswego County and has a population of approximately 6,840. The District is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million.

Key Findings

• Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board member had a prohibited interest in contracts totaling approximately $2,540.
• Several properties were not charged for water system debt as per local law.
• Town officials need to improve safeguards for computer resources and data.

Key Recommendations

• Revise and enforce the Town’s procurement policy and do not enter into any contract in which an officer or employee has a prohibited interest.
• Charge water system debt in accordance with the local law.
• Update computer policies, monitor compliance, provide training and address the information technology recommendations communicated confidentially.