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Appendix B: Audit Methodology and Standards We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. To achieve the audit objective8 and obtain valid audit evidence, our audit procedures included the following: ll We interviewed Town officials and reviewed Board minutes and available policies to gain an understanding of the procedures in place regarding the purchase of fuel from local gas stations and reserve tank fuel use. ll We obtained the monthly fuel invoices and reports for purchases made from local gas stations for our audit period, totaling $422,000, and judgmentally selected a sample of the three months with the highest dollar amount of purchases, totaling $70,900. We also obtained the invoices for purchases for the reserve tanks for our audit period, totaling $58,000. ll We reviewed the list of individuals authorized to purchase fuel from the local gas stations and compared it to a list of current employees to determine whether any individuals with fuel access were not current Town employees. We also reviewed the list of vehicle fobs and compared it to the highway and buildings and grounds vehicle inventory to determine whether only current Town vehicles and equipment had access to a fob. ll We reviewed all transactions for fuel and non-fuel purchases made during the three months in our audit sample from the local gas station chain. We reviewed odometer readings, miles driven, the type of fuel pumped, how often vehicles were fueled, whether fuel was purchased within Town boundaries and whether fuel purchases occurred during typical work days and hours. ll We identified vehicles and equipment that were fueled from the reserve tanks and obtained estimates of how much fuel each vehicle or piece of equipment used and how often fuel was used. We conducted this performance audit in accordance with GAGAS (generally accepted government auditing standards). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. Unless otherwise indicated in this report, samples for testing were selected based on professional judgment, as it was not the intent to project the results onto the entire population. Where applicable, information is presented concerning the value and/or relevant population size and the sample selected for examination. 8 We also issued a separate audit report, Town of Hamburg – Woodlawn Beach State Park Cash Receipts (2019M-79). Of f ic e of t he New York State Comptroller 15