Determine whether the Board provided adequate oversight of Village financial operations.
The Board did not:
- Audit or cause an audit of the financial records for 2014-15 through 2017-18.
- Audit individual claims before authorizing payment.
- Follow its procurement policy when selecting professional services, and did not periodically seek competition for those services.
- Comply with New York State Village Law, Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18.
- Audit, or cause a timely audit of, Village financial records.
- Conduct a thorough and deliberate audit of claims before authorizing payment.
- Periodically seek competition for professional service providers, and maintain all relevant documentation when obtaining proposals.
- Ensure tentative budgets contain all information required by law.
Village officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.