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STATE OF NEW YORK THOMAS P. DiNAPOLI OFFICE OF THE STATE COMPTROLLER ROBIN L. LOIS, CPA STATE COMPTROLLER 110 STATE STREET DEPUTY COMPTROLLER ALBANY, NEW YORK 12236 DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY Tel: (518) 474-4037 Fax: (518) 486-6479 April 2025 Gary A. Dickson, Town Supervisor Members of the Town Board Town of West Seneca 1250 Union Road West Seneca, NY 14224 Report Number: 2019M-195-F Dear Town Supervisor Dickson and Members of the Town Board: One of the Office of the State Comptroller’s primary objectives is to identify areas where local government officials can improve their operations and provide guidance and services that will assist them in making those improvements. The Office also works to develop and promote short-term and long-term strategies to enable and encourage town officials to reduce costs, improve service delivery and to account for and protect their town’s assets. In accordance with these objectives, we conducted an audit of the Town of West Seneca (Town) to assess the Town’s Capital Project Management. As a result of our audit, we issued a report, dated March 2020, 1 identifying certain conditions and opportunities for the Town Board’s (Board) and Town Supervisor’s (Supervisor) review and consideration. To further our policy of providing assistance to local governments, we revisited the Town to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Town personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, the Board and Supervisor have not implemented corrective actions. Of the four recommendations, none were implemented. As a result, the Board has continued to limit transparency and not properly plan and manage the Town’s capital projects or clearly inform taxpayers and residents of each project’s scope and estimated cost. Board members were unable to provide reasonable explanations for their lack of corrective action. Recommendation 1 – Prepare, Approve and Amend Itemized Budgets The Board should prepare and approve an itemized budget and amend and update it as the project plan changes. 1 https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management- 2019m-195