Village of Irvington – Selected Financial Activities (2015M-265)

Issued Date
January 08, 2016

Purpose of Audit

The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015.


The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately 6,500 residents, is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.6 million.

Key Finding

  • The Village did not receive any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact amount owed to the Village.

Key Recommendation

  • Request a copy of all amendments to the agreements for which the Village is receiving revenue.