The “Executive Summary” of Sleepy Hollow’s audit by the New York States Comptroller’s Office has been made available. The audit focused on 3 areas within the Village of Sleepy Hollow, namely, the safeguarding and proper accounting for cash receipts, the accuracy of police officers’ time, attendance and leave accrual records, and lastly, the accuracy and completeness of financial records and reports.
The “Audit Results” stated that, “ Neither the Board nor the Village officials [Ken Wray – Mayor, Thomas Capossela – Deputy Mayor, David Schroedel – Trustee, Bruce Campbell – Trustee, Barbara Carr – Trustee, Evelyn Stupel – Trustee and Karin Wompa – Trustee] developed processes to safeguard and account for cash receipts.” The State found 3 instances where cash receipts totaling $1410 were posted, but no documentation existed showing that the cash was deposited into the Village’s bank account. In addition, the State found $1558 deposited into the Village’s bank account, but the cash receipts were not posted to the Village’s accounting system. The State noted that some cash receipts were posted between 13 and 29 days after they were deposited. The State concluded that there was an increased risk “that cash receipts are not properly accounted for, and that loss, theft, or the misuse of funds could occur.”
[inset side=right]“The Village’s financial records and reports are also not accurate and complete.” — The New York State Comptroller’s Office Audit[/inset]With regard to the accuracy of police records, the State wrote, “The Board’s failure to establish written policies and procedures for the Police Department’s time and accrual records resulted in inaccurate time and attendance and leave time records.” According to a Village official, Trustee Schroedel is the acting liaison to the Police Department. The audit results stated that, “two police officers received sick leave bonus benefits that they were not entitled to, one officer used compensatory (comp) time three times that wasn’t earned, and three officers were allowed to accumulate more comp time than allowed.”
The results of the Mayor and his Board’s handling of financial records and reports are the principal reason the State conducted their audit. In their letter to the Village of Sleepy Hollow they wrote, “The Village’s financial records and reports are also not accurate and complete. Due to a lack of Board oversight, the Treasurer’s cash control accounts did not reflect the actual cash balances, and parking permit sticker revenues were incorrectly deposited into the general fund, resulting in unrecorded transfers and the incorrect use of enterprise moneys for general fund expenditures. Bank reconciliations have not been completed in some instances since June 2010, and the Treasurer has not filed the 2009-10 annual report with the Office of the State Comptroller, and has not provided monthly financial reports to the Board. As a result, the Board’s ability to manage financial resources and detect errors or irregularities and transparency of Village operations are compromised.”
[inset side=right]As a result, the Board’s ability to manage financial resources and detect errors or irregularities and transparency of Village operations are compromised.”[/inset] It should be noted that Deputy Mayor Thomas Capossela and Trustee David Schroedel are reportedly not seeking re-election this March. There is also speculation that Ken Wray may resign his Mayor’s mantle prior to the fulfillment of his two-year term. If that is credible the Board would have to vote on a Trustee to succeed him. Karin Wompa’s name has surfaced as a potential mayor along with the speculation.
Regardless, Wray has responded to the State Comptroller’s audit results in writing.
