Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)

Issued Date
December 15, 2017

Purpose of Audit

The purpose of our audit was to determine whether Village officials established adequate internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017.


The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. The Village is governed by an elected five-member Board of Trustees.

Key Findings

  • The Board and Village officials did not segregate code enforcement duties.
  • The Building Department did not always issue press-numbered receipts.
  • Money was not always remitted in a timely manner.
  • Financial reports were not prepared and submitted to the Board.

Key Recommendations

  • Segregate duties or increase oversight of the code enforcement duties.
  • Ensure that press-numbered receipts are issued for all revenue collected.
  • Ensure that all collections are remitted timely.
  • Ensure that financial reports are prepared and submitted to the Board.