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.

Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices?

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.3 We determined 63 of the 146 (43 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. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.

The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.

We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, security and transportation employees that were paid a total of $19 million during the audit period. We determined District officials designed and implemented policies and procedures that ensured the compensation we examined was accurate. Therefore, this report does not contain recommendations.

School officials did not appropriately track, inventory and safeguard IT assets acquired or in use during the audit period. Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the Board-adopted financial policies and procedures manual (Policy) required the COO to ensure accurate inventory records were maintained to safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because the dollar amount of most IT assets do not individually meet the Policy’s inventory record-required threshold of $1,500 for fixed assets (including IT assets). In addition, the IT asset inventory was decentralized with multiple individuals and a service provider maintaining the inventory records which resulted in the records containing inconsistent information.

Determine whether any Livonia Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics.

District officials did not ensure goods and services related to CIP contracts were competitively procured in accordance with the District’s procurement policies or GML. As a result, officials cannot ensure taxpayers the 12 CIP contracts entered into, and valued at approximately $36.6 million, were procured in the most prudent and economical manner and without favoritism.

The purpose of our review was to assess the North Amityville Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report released in April 2023.

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 98 of the 303 (32 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. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.

The Town Board (Board) and officials did not develop and adopt an IT contingency plan or breach notification policy, periodically test data backups or provide employees with security awareness training. Sensitive IT control weaknesses were communicated confidentially to officials. As a result, the Town’s IT systems and its personal, private and sensitive information (PPSI) may be accessible to unauthorized use, access and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware attack), employees and other responsible parties would be able to react quickly and effectively to help resume, restore or repair critical IT systems or data in a timely manner.