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Department Officials Did Not Adequately Safeguard Fuel Inventory Department officials had limited safeguards in place to provide assurance the fuel maintained in the reserve tanks was properly safeguarded and used for appropriate purposes. The diesel tank located at Woodlawn Beach State Park was unsecured and did not have a fuel gauge. The two tanks located at the golf course were secured by a locked gate; however, the tanks are located in the middle of a public parking lot and the gate is left open when the course is open to the public. The ice arena and highway department both have a switch to turn on the fuel pumps, which are located inside of a locked building to which only certain employees (typically foremen) have access. Department officials did not maintain fuel logs or perpetual inventory records for the reserve tanks to track fuel delivered, used or remaining in the tanks. Officials also did not monitor or take pump readings after fuel was delivered or periodically measure and record reserve tank fuel levels to provide assurance the Town is accurately billed for the amount of fuel received. Officials told us that they maintained fuel logs in the past, but they did not review the logs or perform any reconciliations and decided to eliminate them. However, by not maintaining inventory records for fuel purchases and use, there is an increased risk that fuel could be stolen or used for inappropriate purposes. What Do We Recommend? The Board should: 1. Develop and adopt written policies and procedures for the proper accounting and safeguarding of fuel purchases and inventories. The Superintendent and Director should: 2. Immediately deactivate PINs assigned to all individuals who should not have access to purchase fuel. 3. Notify the Supervisor’s secretary of any individuals who leave Town employment or who no longer need fuel access, so that PINs may be deactivated in a timely manner. 4. Periodically review the authorized driver list to ensure it is accurate and up-to-date. 5. Regularly monitor monthly reports and investigate significant discrepancies. 6. Track fuel purchases made with equipment fobs to document the equipment or project for which fuel was purchased. Of f ic e of t he New York State Comptroller 5