Here's some reason's differing with your message.

How many studies and recommendations on all sorts of matters has OP paid for, then put into some obscure filing cabinet.  Collecting layers of dust.  Seldom if ever acted upon.  Over the years I've been on this forum, I've heard a gentleman named Joe Reynolds & others complaining dozens and dozens of times how this has repeatedly occurred. Could tally maybe 25 maybe 50 times (?)  OP has a miserable record of following recommendations.

The Mendelsohn audit made a wide variety of recommendations, and in order to realize the benefit of the investment in the audit, a whole new range of tighter practices need to be implemented.  And these need to be maintained, without back sliding. 

Otherwise, the $200k investment on the forensic audit will be wasted.  And that audit's examples of how fraud and waste could be recurring would represent a continuing drain on OP resources.  Here's one example:  You recall that OP paid for unsubstantiated deliveries of gravel, two deliveries were even on the same day.  Possible double billing, yet paid without questioning.  And with no delivery confirming documentations in place, the door is wide open for hanky panky.  Paying for materials and services never received -- is a loop hole big enough to drive the PW biggest truck thru.

Also, you may recall that the audit's scope was mostly aimed at food and beverage, and Public Works.  The internal auditor's coverage would have broader scope.  For example how about looking at  Depts like membership, & recreation.  Also reviewing the bid levelizing info for contracts, as well as bonus calculations.  Also auditing the "extras" billed by contractors.  Then there's follow-up audits following employee resignations.  Matters separate from the scope of the forensic audit. 

Tom