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Report Highlights Town of West Seneca Audit Objective Background Determine whether the Town properly planned and managed a capital project. The Town of West Seneca (Town) is located in Erie County. Key Findings The Town is governed by an elected Town Board (Board) The Board: composed of a Supervisor and four Board members. The Board ll Did not properly plan and manage the capital project is responsible for the general and clearly inform taxpayers when the estimated cost management and oversight of the and scope of the project changed. Town’s financial operations. The ll Was not fully transparent on the anticipated project Supervisor serves as the chief costs. As a result, original estimates were $9.8 fiscal officer. million and increased by more than $3.6 million after competitive bids were received. In September 2016, the Board accepted an engineering and Town officials did not: architectural proposal for library ll Ensure an itemized project budget outlining revenues renovation and construction of and expenditures was maintained in the accounting a community center and Town records and periodically updated. offices. The project was completed in June 2018. Key Recommendations Quick Facts ll Prepare realistic estimates and ensure the project Population 44,700 costs are clearly defined. Initial Estimated Project ll Prepare and approve an itemized budget, and amend $9.8 million Cost and update the budget as the project changes. Final Project Cost $13.5 million Town officials agreed with our recommendations and indicated they planned to take corrective action. Debt Issued $10.3 million Audit Period January 1, 2012 – July 31, 2019 Of f ic e of t he New York State Comptroller 1