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Thank you again for the effort taken to provide this review and subsequent recommendations. We are fully committed to enhancing our Fuel Management Program to align with your findings and industry standards. Stay safe - Ted Casey Town of Hamburg Highway Superintendent ______________________________________________________________________________________ FUEL IS A HIGHWAY DEPARTMENT ASSET: The Hamburg Highway Department maintains a fleet of over 75 vehicles and heavy/specialized equipment including fleet trucks/vehicles, chippers, grapple, graders, vacall, bobcat, bulldozer, mowers, paving rollers, and compressors. The Highway Department depends on our fleet of vehicles and equipment to serve Town residents. As fuel is a major expense for any highway department and a mission-critical asset, monitoring fuel usage and costs is essential. Fuel is a liquid asset at risk for fraud or abuse while fuel prices are volatile. Fuel man- agement systems are vital to maintain, control, and monitor fuel consumption and stock. System controls are designed to detect and prevent potential fraud or abuse. ______________________________________________________________________________________ CORRECTIVE ACTION PLAN: AUDIT FINDINGS AND RECOMMENDATIONS: Town of Hamburg Fuel Operations Report of Examination 2019M-75 Audit Period: January 1, 2017 – January 22, 2019 Audit Objective: The audit objective was to determine whether Town officials properly accounted for and monitored fuel pur- chases. Key Findings: • Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. • No inventory records are maintained for fuel in reserve tanks. Key Recommendations: • Track fuel purchased with equipment fobs. • Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations. 10 Of f ic e of the New York State Comptroller