Audit Objective 

Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. 

Key Findings 

Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board (Board) members, Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as the Town’s chief financial officer, were not familiar with the Town’s procurement policy and its requirements. Further, they did not research publications or attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. 

In addition, because Board members were not familiar with the Town’s procurement policy, or their procurement and claims audit responsibilities, the Board did not perform adequate claims audits. As a result, Town officials cannot ensure that goods and services were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. 

Key Recommendations 

• Ensure officials and employees adhere to the procurement policy.
• Familiarize themselves with the requirements of the procurement policy and the available training resources indicated in this report. 

Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.