New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued.

Town of Oxford – Financial Condition (Chenango County)

The board did not receive complete and accurate financial records and reports from the current and former supervisors, or request additional financial information, which hindered its ability to monitor the town’s financial condition, including fund balance and balance sheet details. As a result, the general, town-wide and highway funds began the 2024 fiscal year with a combined $206,637 fund balance deficit. Also, the board appropriated $315,279 of nonexistent town-wide fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes to address cash flow issues, which caused the town to incur $11,430 in borrowing costs.

Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County)

Because village officials did not properly approve, monitor or control overtime costs of WTP employees, water customers may have been unnecessarily burdened with unneeded overtime and other costs. From June 1, 2021 through Nov. 22, 2024, WTP operators worked three different schedules that incurred significant overtime costs totaling $338,108, which annually ranged between 28-32% of the total wages paid of approximately $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of these costs totaling $89,667. Additionally, the department of public works director and deputy director did not approve overtime hours prior to the WTP operators working overtime as required by the village’s employee handbook.

Cuba-Rushford Central School District – Cafeteria Purchases (Allegany County)

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 a 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 purchases were inappropriate and not for proper district purposes. The superintendent and other employee reimbursed the district for the purchases made. The remaining 267 purchases reviewed by auditors totaling approximately $541,000 were for proper district purposes.

Southwestern Central School District – Claims Audit (Chautauqua County)

The claims auditors did not properly audit all claims prior to payment. Of the 1,467 claims totaling $24.2 million, auditors reviewed 266 claims totaling $7.7 million and determined that 230 claims (86%) 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, correct or in compliance with the district’s purchasing policies. Auditors also determined that 14 Erie-2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) claims (5%) 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.

Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (Erie County)

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. Auditors determined 207 of the 567 (37%) water outlets identified at select areas were not sampled or properly exempted by district officials. Additionally, district officials did not take appropriate remedial action for 22 of 39 water outlets reviewed that exceeded the lead action level to prevent students or staff from drinking from these outlets.

Indian Lake Central School District – Lead Testing and Reporting (Hamilton County)

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH regulations. Auditors determined 36 of the 76 (47%) water outlets identified at select areas were not sampled or properly exempted by district officials. Of the 12 water outlets the district sampled for testing, four water outlets exceeded the lead action level. Auditors determined that three of the four outlets with actionable lead levels had effective controls to prevent them from being used for drinking or cooking, but the district did not have a remedial action plan with the details and dates of action taken evidencing that the water outlet was disabled before the lead level was reduced. District officials did not always properly report testing results to all required parties or within the required time periods.

Glen Cove City School District – Lead Testing and Reporting (Nassau County)

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH regulations. Auditors determined 149 of the 313 (48%) water outlets identified were not sampled or properly exempted by district officials. District officials did not properly secure any of the water outlets they exempted against use. Of the 82 water outlets the district sampled for testing, 19 water outlets (23%) exceeded the lead action level. Auditors determined that 10 of these 19 outlets (53%) with actionable lead levels were still in service without a follow-up test showing they were now below the lead action level or that controls were in place to secure these water outlets against use. District officials did not notify their local health department directly, within one business day of receiving testing results showing the 19 water outlets were above lead action levels, and never notified staff, parents and/or guardians of the test results exceeding the lead action level in writing within 10 business days, as required.

Poughkeepsie Industrial Development Agency – Audit Follow-Up (Dutchess County)

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, City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s board did not properly evaluate and approve IDA projects and monitor the performance of businesses that received financial benefits. The audit included eight recommendations to help officials. The review found IDA officials implemented five recommendations, partially implemented one recommendation, and did not implement one recommendation. Auditors could not determine the implementation status for one recommendation because IDA officials have not entered into any new agreements since the initial audit was completed.