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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Hastings-on-Hudson - Board Oversight (2018M-92)

Released: October 26, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded.

Key Findings

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.

Key Recommendations

  • 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.

Background

The Village of Hastings-on-Hudson (Village) is located in the Town of Greenburgh in Westchester County.

The Village is governed by a five member Board of Trustees (Board), composed of four Trustees and a Mayor. The Board appoints a Village Manager (Manager) to oversee day-to-day operations. The Manager is the chief executive officer, acts as the purchasing agent and is responsible for enforcing policies.

The Village provides various services, including police protection, street maintenance, a Justice Court, parks and recreation and a cable access network.

Quick Facts
2016 Budget$12.3 million
Employees484
Population7,849
Area Square Miles2.9

Audit Period

June 1, 2016 – August 28, 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