Purpose of Audit

The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013.

Background

The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is governed by a Village Board which is responsible, along with the Mayor and department heads, for the effectiveness and proper functioning of internal controls. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 million.

Key Finding

• Village officials have not adequately monitored the budget; budgets were not modified throughout the year and budget line items were overspent.

Key Recommendation

• Monitor the budget during the course of the year and make any needed budgetary adjustments.