Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of West Haverstraw - Summer Program (2019M-146)

Released: November 22, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts were properly collected, deposited timely and intact and disbursements were properly supported and audited.

Key Findings

  • The Program Coordinator (Coordinator), who deposited receipts for the 2018 Program, did not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the Program.
  • Payments made to a movie theater totaling $4,730 were not documented. These payments were made in cash and no receipts were provided at the time of service.

Key Recommendation

  • Establish internal controls over the Program, including written procedures for the collection of fees.

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

Background

The Village of West Haverstraw (Village) is located in the Town of Haverstraw in Rockland County.

The Village is governed by an elected Board of Trustees (Board) composed of four trustees and a Mayor. The Board is responsible for oversight and general management of financial operations.

The appointed Treasurer, who also serves as the budget officer, is responsible for having custody of all funds and maintaining the accounting records. The appointed Coordinator is responsible for all aspects of the Program.

Quick Facts
2018-19 General Fund Budget$6.4 million
2018-19 Program Budget$139,000
Children Registered for the Program249

Audit Period

June 1, 2017 – March 31, 2019


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