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Officials Did Not Properly Monitor or Account for Fuel The Board did not adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel held in reserve tanks. In addition, the Superintendent5 did not properly monitor gas station fuel purchases or reserve tank inventories. The Superintendent told us that he performed a high-level review of the monthly transaction reports from the gas station chain to review the gallons and dollar amounts of the transactions. However, the Superintendent told us that he does not review odometer readings or investigate significant variances on these reports. Without proper controls over fuel, officials cannot be certain that fuel purchased is used for appropriate purposes. Officials Did Not Adequately Safeguard Access to Fuel After removing active police and firefighters from the authorized driver list, 267 individuals remained. We compared these names with a list of active employees and found that 148 individuals were not current employees. One individual listed was a consultant for the Town and authorized to purchase fuel for Town related travel. The remaining 147 individuals should not have been on the list or have active PINs. Although 75 of these individuals were former employees, the remaining 72 were not. This occurred because officials did not have procedures for identifying former employees assigned PINs who left Town employment, or those who should no longer have access to purchase fuel, and providing that information to the Supervisor’s secretary to deactivate access. While there is a high probability some or many of these individuals could be former firefighters, we were unable to determine whether that was the case. We also compared the vehicle and equipment inventory maintained by the departments to the list of vehicle fobs. Other than minor discrepancies, which we discussed with officials, we found no exceptions. Town officials told us that they are in the process of implementing new procedures for updating the authorized drivers list and the vehicle fob inventory. However, the individuals we identified had not been removed from the authorized driver list as of the end of our fieldwork. 5 The current Highway Superintendent took office on January 1, 2018. Of f ic e of t he New York State Comptroller 3