- The Board provided adequate oversight to ensure that Village resources are safeguarded.
- Village officials procured goods and services in accordance with the procurement policy and applicable statutes.
- Village officials did not maintain documentation for $317,988 of restricted donations.
- The Village has two bank accounts that are not for Village purposes.
- Village officials did not seek competition for 15 professional service providers paid almost $1.3 million.
- The Board did not obtain bids for four purchases totaling $265,429 that required bidding.
- Maintain documentation for the restricted donations to ensure that they are used accordingly.
- Close bank accounts that are not used for Village purposes.
- Amend the purchasing policy to require Village officials to obtain professional services through a competitive process.
- Ensure purchases subject to the competitive bidding thresholds are made in accordance with General Municipal Law.
Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter.