Finding 1239173 (2025-003)

Criteria - Review and approval of purchase orders by department heads should be performed for each purchase order. Condition - Our testing revealed that 8 out of 20 expenditures that were sampled regarding the Coronavirus State and Local Fiscal Recovery Funds disbursements did not contain approval from a department head. Cause - Established internal controls for purchase orders are not being followed. Effect of Condition - The Town is not in compliance with its established cash disbursement controls. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - We recommend that the Town monitors policies an procedures for verifying that all purchase orders have been approved by a department head before funds are disbursed. Views of Responsible Officials and Planned Corrective Actions - (3) Audit Finding 2025-003 - The Town department heads did not review and approve the purchase orders before funds were disbursed for 8 out of 20 expenditures that were sampled. (a) Implementation Plan of Actions - The Town will monitor that all paid purchase orders have been reviewed and approved by a department head before funds are disbursed. (b) Implementation Date - This will be implemented for the year ending December 31, 2026. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.