Purpose of Audit

The purpose of our audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017.

Background

The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. General fund expenditures for the 2016-17 fiscal year totaled $6.2 million.

Key Findings

• The Board reviewed and approved abstracts (list of claims) without auditing the individual claims.
• While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited totaling $163,725 were not authorized for such payment under Village Law.

Noteworthy Achievement

• Village officials ensured that leave accruals and payments were recorded and calculated accurately.

Key Recommendations

• The Board should conduct a thorough and deliberate audit of claims before authorizing payment.
• Claims paid prior to audit should be limited to those authorized under Village Law.