Village of Millbrook - Financial Operations and Procurement (2018M-135)

Issued Date
November 30, 2018

[read complete report - pdf]

Audit Objective

Determine whether:

  • The Board provided adequate oversight to ensure that Village resources are safeguarded.
  • Village officials procured goods and services in accordance with the procurement policy and applicable statutes.

Key Findings

  • Village officials did not maintain documentation for $317,988 of restricted donations.
  • The Village has two bank accounts that are not for Village purposes.
  • Village officials did not seek competition for 15 professional service providers paid almost $1.3 million.
  • The Board did not obtain bids for four purchases totaling $265,429 that required bidding.

Key Recommendations

  • Maintain documentation for the restricted donations to ensure that they are used accordingly.
  • Close bank accounts that are not used for Village purposes.
  • Amend the purchasing policy to require Village officials to obtain professional services through a competitive process.
  • Ensure purchases subject to the competitive bidding thresholds are made in accordance with General Municipal Law.

Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter.