The claims auditors did not properly audit all claims prior to payment. Of the 1,467 claims totaling $24.2 million, we reviewed 266 claims totaling $7.7 million (some claim packets contained multiple exceptions) and determined that: 230 claims (86 percent) totaling $6.5 million should not have been approved by the claims auditors for payment because the claim packets did not contain sufficient supporting documentation to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against the District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 BOCES claims (5 percent) totaling $5.2 million were not properly audited as it was the Board’s responsibility to do so because the claims auditors were employees of BOCES. When the Board audits these claims, it avoids the appearance of a conflict of interest that would result from the appointed claims auditor reviewing their own or their employer’s claims for payment.

The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July 2022.

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 36 of the 76 (47 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.

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 207 of the 567 (37 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.

Although the Superintendent knew that District policy prohibited District employees from using District-purchased assets for personal use, he directed the Manager to purchase food totaling approximately $1,300 for the Superintendent’s private personal event. Without the Superintendent’s involvement, the Manager also purchased food totaling $100 for a District teacher to serve at a different private non-District event. Both of these purchases were inappropriate and not for a proper District purpose.

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 149 of the 313 (48 percent) water outlets we identified 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. Although the District had sampling and remedial action plans that identified water outlets for sampling and which water outlets they exempted, District officials did not properly secure any of the water outlets they exempted against use.

Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees.

The Board did not receive complete and accurate financial records and reports or request additional financial information, which hindered its ability to monitor the Town’s financial condition.

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.