Purpose of Audit

The purpose of our audit was to determine whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the period March 1, 2011 through July 12, 2013.

Background

The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a population of approximately 5,900. The Village is governed by an elected five-member Board of Trustees. The general fund budget for the 2014-15 fiscal year was approximately $4.5 million.

Key Findings

• The Board did not properly plan and provide oversight and management of the Village Hall building project.
• The second floor of the Village Hall is incomplete and unusable.
• The Treasurer’s duties are not segregated and are not reviewed by the Board.
• The former Mayor's salary was increased without following applicable law.

Key Recommendations

• Establish internal controls to ensure that capital projects are planned, monitored and accounted for properly.
• Assess the Village Hall’s condition and develop a plan to complete the project.
• Ensure that incompatible duties are appropriately segregated or that mitigating controls are in place.
• Consult the Village’s attorney to determine whether the unauthorized salary increases made to the former Mayor can be recouped.