Determine whether the Board provided adequate oversight to ensure District financial records and reports were prepared, filed and/or audited.
- The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General Municipal Law financial filing and audit requirements.
- For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly filed.
- The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited.
- Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year.
- Obtain an annual independent audit of the District’s financial and LOSAP records.
District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.