Purpose of Audit

The purpose of our audit was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017.

Background

The Village of Blasdell is located in the Town of Hamburg in Erie County. The Village is governed by an elected five-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million.

Key Findings

• Of 40 claims examined totaling approximately $204,500, 18 claims totaling approximately $82,400 showed no evidence of proposals or quotes.
• The purchasing policy contains inconsistent requirements for quotes and does not address professional services or quotes above $10,000 but below competitive bidding thresholds.
• The Board does not consistently audit claims prior to payment.

Key Recommendations

• Seek the necessary number of quotes as required by the purchasing policy.
• Annually review the purchasing policy to ensure its provisions are up-to-date, clearly defined and reflect the Village’s current requirements.
• Audit claims prior to payment.