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Purpose of Review

The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. 

The audit determined that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent on the anticipated project costs. As a result, original estimates of $9.8 million were increased by more than $3.6 million after competitive bids were received. In addition, Town officials did not ensure an itemized project budget outlining revenues and expenditures was maintained in the accounting records. The audit included four recommendations to help officials monitor and improve the Town’s capital project management.

Background

The Town is located in Erie County. The Town has an elected five-member Board, which includes the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s financial operations. The Supervisor serves as the chief fiscal officer.

Results of Review

It appears that the City has not implemented sufficient corrective action. Of the four audit recommendations, none were implemented.