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Fuel Operations The Town contracts with a local gas station chain to obtain the majority of fuel (unleaded gasoline and diesel) for its vehicles.1 The Highway and Buildings and Grounds departments (departments) have 120 fuel cards (i.e., fobs2), provided by the gas station chain, which employees use to purchase fuel. The fobs are either assigned to a specific vehicle or are designated for fueling other pieces of equipment. In addition to the fobs, the employees who are authorized to obtain fuel are assigned a personal identification number (PIN). To fuel a vehicle or piece of equipment, the fob is scanned at the fuel pump and the employee is prompted to enter their PIN and the vehicle’s odometer reading, if applicable.3 The Superintendent maintains vehicle and equipment inventories. The Supervisor’s secretary maintains and updates the fob inventory with the gas station chain, along with an authorized driver list showing the individuals authorized to obtain fuel at the gas stations. In addition, the departments maintain six reserve tanks located at various locations.4 A foreman at each location is responsible for ordering, receiving and monitoring fuel. How Should Officials Account for and Safeguard Fuel? A board is responsible for establishing written policies and procedures to provide reasonable assurance that fuel is purchased only by authorized personnel and used exclusively for appropriate town purposes. Officials should periodically update the fuel records to eliminate fobs for vehicles that are not in use and deactivate the PINs of employees who are no longer employed by the Town or who no longer need access to fuel. Town officials should also regularly review fuel transactions for appropriateness. Officials are responsible for designing controls over fuel to ensure inventory is safeguarded and protected against the risk of loss, waste and misuse. To accomplish this, the Superintendent and Director should maintain perpetual fuel inventory records that show the amount of beginning inventory, amount purchased, amount used and the balance remaining. In addition, they should periodically reconcile delivery and use records to measured fuel tank levels, review these records for reasonableness and investigate and resolve any material discrepancies. 1 The Highway, Buildings and Grounds and Police departments purchase fuel through a local gas station chain. Five fire departments within the Town also purchase fuel through the Town’s fuel contract. 2 A tag that uses radio frequency identification to provide access. 3 For fobs assigned to vehicles 4 A 525 gallon diesel tank and an 800 gallon unleaded tank at the golf course; a 1,000 gallon unleaded tank and a 500 gallon diesel tank at the ice arena; a 2,000 gallon diesel tank at the highway department and a 450 gallon diesel tank at Woodlawn Beach State Park. 2 Of f ic e of t he New York State Comptroller