Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded.
The Board did not:
- Appoint a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301.
- Seek competition for six professional services totaling approximately $559,311.
- Grant annual vacation leave in accordance with its policy. As a result, 14 current employees’ vacation leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value of $213,058.
In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to Village officials.
- Appoint a Treasurer, as required, and design policies and procedures to clearly state job responsibilities.
- Use competitive methods such as RFPs or quotes to select professional service providers.
- Enforce policies on annual accrued leave and periodically reconcile leave balances to ensure employees do not exceed carryover limits.
- Address the IT recommendations communicated confidentially.
Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Village’s response letter.