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Jeffery D. Mazula, Chief Examiner 295 Main Street, Suite 1032 Buffalo, NY 14203-2510 Tel: (716) 847-3647 Fax: (716) 847-3643 email: Muni-Buffalo@osc,ny.gov HAMBURG HIGHWAY DEPARTMENT AUDIT RESPONSE LETTER / CAP Unit Name: Town of Hamburg Highway Department Audit Report Title: Town of Hamburg Fuel Operations Report of Examination Audit Report Number: 2019M-75 Date: 06/14/19 RE: Hamburg Highway Department’s Acknowledgement and Corrective Action Plan for the State Comptrollers Audit Report for the Town of Hamburg Fuel Operations Report of Examinations Dear Mr. Mazula- The following is the Hamburg Highway Department Audit Response Letter and CAP in response to the State of New York Office of the State Comptroller Audit of Hamburg Highway Department Fuel Inventory Management. The Hamburg Highway Department is in receipt of the draft Report of Examination (2019M-75) prepared by the office of the State Comptroller. On behalf of the Town of Hamburg Highway Department, I would like to thank the Auditor’s Office for the time invested reviewing the Town of Hamburg Fuel Operations. The key findings of the audit and the resulting key recommendations have provided concrete action items that will be implemented to improve our oversight of this mission-critical commodity. I would also like to personally thank the principle examiner, the senior examiner and the associate examiner for their professional and courteous demeanor throughout the audit process. The Town of Hamburg Highway Department concurs with the audit findings and recommendations and we are committed to implementing the OSC audit recommendations. As the Hamburg Highway Superintendent, I have initiated an internal mandate to develop Department policies and procedures in response to the Town of Ham- burg Fuel Operations Report of Examination audit. I see this as an opportunity to strengthen the current poli- cies and procedures, to be more detailed regarding internal requirements for fuel operations reporting. I agree that system controls can and should be improved to ensure that potential fraud or abuse related to fuel consumption is identified and addressed. The Highway Department has taken pro-active steps to work to identify and develop consistent, regular reporting policies and procedures after receiving the draft OSC report. Highway Department reporting will be monitored on a scheduled basis to ensure potential issues are identified and investigated. A specific area of focus will be odometer readings input by Highway Department fuel users given that this data was revealed in your findings to be one of the key areas defined in the OSC report. This will include collaboration with our support staff on implementing clearly defined responsibilities related to fuel operations. I have detailed our CAP to these findings with the corrective actions that I have taken or proposed presented below. Of f ic e of t he New York State Comptroller 9