Village of Muttontown - Board Oversight (2018M-251)

Issued Date
March 01, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Board provided adequate oversight of Village financial operations.

Key Findings

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.

Key Recommendations

  • 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.