On January 27, 2026, the Town Board released a formal Forensic and Financial Performance Review examining the Town of Greenburgh’s financial records and internal controls for the years 2020 through 2023. The Town Board retained independent accounting firm EFPR Group, CPAs, to conduct the review.
Under New York law, the Town Supervisor serves as the Town’s Chief Financial Officer and is responsible for overseeing the Town’s financial administration. During the period reviewed, Supervisor Paul Feiner held that position.
The report identified several significant financial management concerns. These included approximately $29.39 million in delinquent property taxes across 587 accounts as of December 31, 2024, with some balances dating back to 1967; deficiencies in the Town’s lien and foreclosure processes; and stalled foreclosure proceedings over several years. The report noted that long-standing delinquent balances can create fiscal strain because the Town must remit County and School taxes even when collections remain unpaid.
The review also identified issues involving bounced or rejected tax payments. In several instances, when a property tax check bounced or an electronic payment was returned unpaid by the bank, additional interest and penalties were not applied as required under New York State law. Under state rules, a tax payment is not considered received until the funds actually clear, and interest should continue to accrue from the original due date until full payment is collected.
The review further examined the Town’s handling of funds set aside for the proposed new courthouse and police station. Between 2019 and 2022, approximately $39.5 million was included in successive budgets under a “Reserve for Courthouse” line. The forensic report found that only $7.4 million of those funds was formally restricted for courthouse purposes, with the remainder remaining in the general fund and available for other uses.
A December 23, 2025 memorandum issued by the Town Council provides additional historical context regarding these budget entries. The Council states that while taxpayers were billed annually for courthouse funding, the funds were not consistently restricted and instead rolled into unrestricted fund balance, raising concerns about transparency and the presentation of reserves.
Within the Water Department, the report found approximately $3.1 million in receivables at the end of 2023, nearly 40% of which were more than 60 days overdue. It also noted that water rate increases approved in 2023 had not yet been implemented in the billing system.
Additional findings included approximately $3.1 million in outstanding parking ticket balances; inconsistencies between approved budgets and issued financial statements; material corrected misstatements in financial reporting; substantial unexpended capital project funds; weaknesses in historical cash reconciliations; outdated financial policies; and internal control issues involving bank signatories, system access, and segregation of duties.
The full forensic review is publicly available on the Town of Greenburgh’s website. The Town Council’s December 23, 2025 budget memorandum is also publicly available. Residents are encouraged to review these documents in their entirety and review the findings directly.