Comptroller: Old Field Village Board Lacked Financial Oversight

An audit by State Comptroller Tom DiNapoli has found that Old Field's village board had poor oversight of its finances, which allowed its former treasurer to allegedly steal close to $60,000.

Andrea Brosnan was charged May 22 with second-degree grand larceny, first-degree falsifying business records and defrauding the government, each a felony, and official misconduct, a misdemeanor. Criminal proceedings are underway.

The state examined village records from January 1, 2009 to July 31, 2012, finding that more than $46,000 in cash disbursements and $13,000 in payroll payments were made inappropriately.

“The Village of Old Field learned a powerful lesson about what can happen when no one minds the store,” DiNapoli said in a statement. “The former treasurer controlled all the financial levers of this village and went on a spending spree, going as far as boosting her own pay. ... It is critical that Old Field officials take steps to ensure this never occurs again.”

According to DiNapoli, the village for the most part agreed with the audit's findings. Among its recommendations, the state said the village should "review the bank statements and reconciliation on a monthly basis," "audit and approve all claims prior to payment," and "monitor financial activities by requiring and reviewing detailed monthly financial reports."

In response to a Patch inquiry, Old Field Mayor Michael Levine said: "Among other things, I now personally open up all bank account statements to, among other things, verify my signature on the village-issued checks."

According to Levine, during the time the thefts allegedly took place, the village's only staff members outside its constables were a part-time village clerk and a part-time village treasurer. 

Brosnan allegedly used two gasoline cards – which village officials did not know existed – to spend $11,348. State officials also said she made 46 payments totaling $7,432 to an office supply company for purchases including food, laundry supplies, a digital camera and DVDs, with her own home as the "ship to" address. State officials also said she bought, among other things, an air mattress, children's clothing, cookbooks and New York Yankees gear totaling $3,404.

"Unfortunately, our outside auditor did not pick up on these irregularities, and since we are a small village and had no other employees at the time to review what the ex-treasurer was doing, her improper activities went undetected for a period of time," Levine said. "... It is a shame that the village was victimized by an employee who whose sole responsibility was to safeguard the village’s finances."