[read complete report - pdf]

Audit Objective

Determine if the former Highway Superintendent (Superintendent) maintained adequate and appropriate records and reports.

Key Findings

• The former Superintendent intentionally destroyed highway records.
• The former Superintendent submitted five inaccurate claims to the New York State Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted in the Town receiving $86,000 more than it was entitled to.

Based upon our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental administration in the Second Degree for destroying Town records. In December 2020, the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a conditional discharge and $500 fine.

Key Recommendations

• The Superintendent should retain adequate records of all Department transactions and activity.
• Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ discrepancies with CHIPS claims.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.