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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Millbrook - Financial Operations and Procurement (2018M-135)

Released: November 30, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether:

  • 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.

Key Findings

  • 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.

Key Recommendations

  • 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.

Background

The Village of Millbrook (Village) is located in the Town of Washington, in Dutchess County.

The Village is governed by a board of trustees, comprised of a Mayor and four trustees. The Mayor is the Village’s chief executive officer and is charged with overseeing all Village departments and for carrying out all policies enacted by the Board.

The Board appoints a Clerk-Treasurer. The Clerk-Treasurer is the Village’s chief financial officer and is responsible for custody of all Village funds. The Deputy Clerk assists the Clerk- Treasurer and performs the Village’s bookkeeping duties.

Prior to his elected term, the current Mayor served in the following capacities:

  • Trustee: January 2015 to April 2016
  • Treasurer: April 2016 to January 2017

The Village provides the following services: police, water, sewer, public works, fire protection and general government support.

Quick Facts
2017 Budget Appropriations$1.6 million
Population1,452 residents
Area1.9 square miles
Incorporated1895

Audit Period

June 1, 2016 – March 28, 2018


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