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Westchester audit: independent auditor gives village a clean opinion; general fund down ~$127,000
Summary
An independent auditor reported a clean, unmodified opinion on Westchester’s fiscal 2025 financial statements, noting a roughly $127,000 net decrease in the general fund but an ending fund balance of about $8.3 million (≈37% of operating expenses); auditors flagged an awareness item on cybersecurity.
An independent audit presented to the Westchester Village Board on April 14 delivered a clean, unmodified opinion for the village’s fiscal 2025 financial statements. The auditor told the board the firm performed tests of cash receipts, disbursements, payroll and credit-card transactions and found no reportable internal-control deficiencies during those procedures.
The auditor said the village’s general fund experienced a net decrease of about $127,000 for the fiscal year, but noted the ending general fund balance remains roughly $8,300,000 — about 37% of the village’s operating expenses. The audit packet includes management’s discussion and analysis and detailed notes, including long-term debt and capital-asset schedules, the auditor said.
The firm pointed to a capital restatement in the water-sewer fund for prior-year expenses that were corrected in the current audit and described routine cleanup work tied to being several years behind in filings. The auditor also reviewed the budgetary-information schedules and encouraged trustees to consult the notes and supporting schedules for year‑to‑year fluctuations.
Although the opinion was clean, the auditor referenced one current-year comment in a separate management letter: an industrywide increase in cyberattacks. The letter is labeled as an awareness/recommendation item rather than a reportable finding, and staff said it will inform internal discussion about cyber controls going forward.
Village staff and the auditing firm said they expect next year’s audit report comments about timeliness to be resolved, noting two of six prior-year recommendations have been implemented. Village officials thanked the audit team and said they will incorporate the audited figures into the upcoming budget process.
What happens next: the audit materials will be included in the new budget documents, and staff said audits for the next cycle will be scheduled per contract.
