Determine whether Center Moriches Union Free School District (District) officials made accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping.

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. We determined 12 of the 333 water outlets we identified at select areas, that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.

The Board did not conduct a thorough and deliberate audit of all claims paid during the audit period. As a result, we identified claims being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit period totaling approximately $2.1 million.

The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147), released in December 2021.

The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition (20252), released in November 2022.

Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and services in a cost-effective and transparent manner.

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. We determined 130 of the 223 (58 percent) water outlets we identified at select areas that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.

Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP).

The Board and District officials did not properly manage the District’s fund balance. The Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated appropriations by an average of $1.3 million (9 percent) per year, or a cumulative total of approximately $6.4 million. The majority of the overestimated appropriations ($5.6 million) were for special education instruction.

Although BOCES officials properly claimed BOCES aid totaling $3.8 million for administrative expenditures, officials claimed excess BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions that were not paid by component districts. As a result, all 23 component districts collectively received almost $2 million more BOCES aid than they were entitled to for approved facilities expenditures.

Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight.

Village officials paid salaries and wages as authorized, but did not maintain adequate employee time records or ensure separation payments were accurate or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or consistent with language in their applicable collective bargaining agreement (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including employee names, hours worked, gross pay, deductions, and net pay, before officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524.

Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project).

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. We determined 61 of the 322 (19 percent) water outlets we identified at select areas, that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.

Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits.

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. We determined 95 of the 246 (39 percent) water outlets we identified at select areas, that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials for Cycle Two. Because there is no information on the lead levels of the 95 water outlets not sampled for testing or properly exempted by the District, we were unable to determine whether officials identified and remediated all water outlets that would have required it. This occurred because District officials did not include all water outlets in their sampling plan to identify outlets for sampling or exemption.

Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds.

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. We determined 20 water outlets (16 shower outlets and four bathroom outlets located in elementary school classrooms) of the 521 water outlets we identified at select areas, that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did not review or update the sampling plan to identify all water outlets for sampling or exemption.

Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes.

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. We determined 115 of the 178 (65 percent) water outlets we identified at select areas, that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.