Audit Objective 

Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest.

Key Findings 

The Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective manner. 

• Of the 113 purchases totaling $771,727 we reviewed, officials did not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the dollar amount of purchases reviewed. 
• The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York State Office of General Services (OGS) contract to purchase diesel fuel.
• The Highway Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, providing construction services totaling $3,000 during our audit period.

Key Recommendations 

• Adhere to New York State General Municipal Law (GML) and the Town’s procurement policy. 
• Ensure that officials and employees are familiar with and follow the requirements of GML Article 18 as they relate to conflicts of interest.

Town officials agreed with our findings and indicated they plan to initiate corrective action.