Town of Sanford – Claims Audit Process (2021M-189)

Issued Date
March 04, 2022

[read complete report - pdf]

Audit Objective

Determine whether Town of Sanford (Town) officials ensured that claims were appropriately audited and approved and goods and services were received.

Key Findings

While Town officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not ensure all claims were appropriately audited and approved.

  • Out of 200 claims reviewed, the Board did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118.
  • Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing option.

Key Recommendations

  • Audit and approve all claims as required by law.
  • Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed on abstracts of audited claims.
  • Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best interest of taxpayers.

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