Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

Issued Date
October 26, 2017

[read complete report - pdf]

Audit Objective

Determine if:

  • The Village seeks competition for professional service providers and for purchases that are below the bidding threshold.
  • The Board conducts a proper audit of claims.
  • The Village’s check signing process is adequate.

Key Findings

  • Village officials did not seek competition for nine of 10 professional service providers paid $733,497.
  • The Board did not audit individual claims.
  • The Mayor does not maintain custody of his signature stamps.

Key Recommendations

The Board should:

  • Procure professional services through a competitive process.
  • Conduct a deliberate and thorough audit of every claim.

Except as specified in Appendix A, officials agreed with our recommendations. Appendix B includes our comments on the Village’s response.