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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Nyack – The Nyack Center, Purchasing and Claims Processing (2011M-241)


Released: February 3, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the monitoring of the Center's funding and the Village's purchasing practices and claims processing for the period June 1, 2010, to July 31, 2011.

Background

The Village of Nyack is located in the Towns of Orangetown and Clarkstown in Rockland County and serves approximately 6,800 residents. The Village is governed by the Village Board, which is comprised of four elected council members, and the elected Mayor. General fund expenditures totaled approximately $5.3 million for the 2010-11 fiscal year.

Key Findings

  • Nyack Center officials did not follow the terms of the contract between the Center and the Village, and Village officials failed to ensure or require that they did so. As a result, Village taxpayers inappropriately paid $216,026 from 2008 to 2011 for non-Village residents to attend the Center's summer camp.
  • Village officials did not always ensure that purchases were made in accordance with the Village's purchasing policy and that the desired professional services were obtained at the most favorable terms and in the best interest of taxpayers.
  • The Board did not always audit and approve claims against the Village prior to payment and has not established policies and procedures over the claims auditing process.

Key Recommendations

  • Require the Center to place all Village funds that are not used for Village residents into a segregated bank account and uses these funds to reduce the subsequent year's funding for Village residents' participation in core and camp programs.
  • Ensure that Village officials comply with the Village's purchasing policy and obtain written quotes for products and services that require quotes. Adopt a comprehensive purchasing policy that outlines procedures for Village officials to follow when acquiring professional services.
  • Establish policies and procedures regarding the processing of all claims against the Village.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236