Below is the summary of the NYS Audit from the Audit document, which is attached above.
The Village of Nyack (Village) is located in the Towns of Orangetown and Clarkstown in Rockland County, serves approximately 6,800 residents, and encompasses approximately one square mile. The Village provides various services to its residents, including street maintenance, snow removal, street lighting, and general government support. These services are fi nanced primarily with real property taxes and State aid. General fund expenditures totaled approximately $5.3 million for the 2010-11 fiscal year.
The Village is governed by the Village Board (Board), which is comprised of four elected council members and the elected Mayor. The Board is the legislative body responsible for the general management and control of the Village’s fi nancial affairs. The Board also determines policy and appropriates funds for various governmental functions and services. In 2010 the Village created the
position of Village Administrator who serves as the chief operating officer and is responsible for the day-to-day management of the Village. The Nyack Center (Center) serves the Village along with the larger community of Rockland County. It provides services to the community such as a breakfast club for students, an afterschool program, a substance-free performance program for teenagers, a teen dropin center with available computers and tutors, youth-organized groups with adult advisors, an out-ofschool suspension site program, youth workshops, and a monthly family game night. Since 2008, the Center also has provided a six-week children’s summer camp program (camp).
Scope and Objective
The objective of our audit was to review the monitoring of the Center’s funding and the Village’s purchasing practices and claims processing for the period June 1, 2010, to July 31, 2011. We extended our scope period for the monitoring of the Center to January 2008. Our audit addressed the following related questions:
• Did the Board suffi ciently monitor the Center’s activities to ensure that Village funds were
expended in the best interest of Village taxpayers?
• Did Village offi cials ensure that purchases were made in accordance with the Village’s
purchasing policy and that desired professional services were obtained at the most favorable
terms and in the best interest of taxpayers?
• Did the Board properly review claims to ensure that they are accurate, valid, and for legitimate