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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Muttontown - Board Oversight (2018M-251)

Released: March 1, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Board provided adequate oversight of Village financial operations.

Key Findings

The Board did not:

  • Audit or cause an audit of the financial records for 2014-15 through 2017-18.
  • Audit individual claims before authorizing payment.
  • Follow its procurement policy when selecting professional services, and did not periodically seek competition for those services.
  • Comply with New York State Village Law, Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18.

Key Recommendations

  • Audit, or cause a timely audit of, Village financial records.
  • Conduct a thorough and deliberate audit of claims before authorizing payment.
  • Periodically seek competition for professional service providers, and maintain all relevant documentation when obtaining proposals.
  • Ensure tentative budgets contain all information required by law.

Village officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.

Background

The Village of Muttontown (Village) is located in the Town of Oyster Bay in Nassau County.

The Village is governed by an elected board composed of six trustees (Board) and a Mayor, who also serves as the budget officer. The Board is responsible for oversight and general management of financial operations, which includes the audit of claims before payment and appointment of professional service providers after competition is sought. The appointed Clerk-Treasurer is responsible for having custody of all funds, maintaining the accounting records and all other official records.

The Village provides various services to its residents including street maintenance, snow removal, and police protection. These services are funded primarily by real property taxes.

Quick Facts
2018-19 General Fund Appropriations$4.7 million
Population3,648
Employees18

Audit Period

June 1, 2016 – May 31, 2018. We extended our audit period back to June 1, 2014 to review annual audits of financial records and budgets.


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