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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Tuxedo Park - Board Oversight (2018M-66)

Released: November 2, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources.

Key Findings

  • Incompatible duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board.
  • Competition was not sought for 14 professional services totaling $926,188.
  • Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed.

In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to Village officials.

Key Recommendations

  • Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to review their duties.
  • Use a request for proposals or quotation process to award professional service contracts.
  • Clearly document water rates and ensure water billings are accurate.

Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response letter.

Background

The Village of Tuxedo Park (Village) is located in Orange County in the Ramapo Mountains. The Village is governed by a five member Board composed of four Trustees and a Mayor.

The Village provides general governmental services, such as police, water, sewer and department of public works services.

The Board also acts as the Board of Water Commissioners and determines the rates and fees for water consumption.

Quick Facts
2017 Budget$3.6 Million
Employees34
Population623
Area3.2 Square Miles

Audit Period

January 1, 2015 – May 17, 2017.

We extended the scope of the audit through December 2017 for professional services.


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