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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

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

Released: October 26, 2018 -- [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.

Background

The Incorporated Village of Farmingdale (Village) is located within the Town of Oyster Bay, Nassau County. The Village is managed by five elected Board members, and two of these members perform the claims auditing function. The Board appointed an Administrator Clerk-Treasurer and a Deputy Clerk-Treasurer to oversee the daily functions within the Village including the procurement and the check signing processes.

Quick Facts
2016-17 Expenditures$5.9 million
2017-18 Budget Expenditures$6 million

Audit Period

June 1, 2016 – October 31, 2017


Local Government and School Accountability Contact Information:

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