Purpose of Audit

The purpose of our audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013.

Background

The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer funds combined.

Key Findings

We tested 36 claims totaling $214,207 made from June 1, 2011, to December 31, 2012, for compliance with GML and the Village’s procurement policy.

• The policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the likelihood that the individual making the purchase will adhere to GML or the procurement policy.
• Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy.

Key Recommendations

• Review and update the procurement policy on an annual basis to ensure that it continues to meet the needs of the Village and adheres to current statutory requirements.
• Require strict adherence to the requirements set forth in the procurement policy and regularly monitor for compliance during its audit of claims.