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On July 24, 2025 New York State Comptroller Thomas P. DiNapoli posted the following local government and school audits on the Internet:
Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County)
The board and district officials did not properly manage the district’s fund balance. The board adopted budgets that annually overestimated appropriations by an average of $1.3 million (9%) 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. From fiscal years 2019-20 through 2022-23, the district’s reported surplus fund balance ranged from 10 to 15% of the upcoming year’s budget, which was $962,000 to $1.8 million over the 4% statutory limit. While district officials appropriated a total of $5.5 million of surplus fund balance over the last five years, officials only used $350,000 of this amount after experiencing operating surpluses in four of the last five years. When the unused appropriated fund balance is added back to the district’s reported surplus fund balance, the recalculated amount ranged from approximately 12 to 23% of the upcoming year’s budget, which exceeds the statutory limit by 8 to 19 percentage points. At the end of the 2023-24 fiscal year, the recalculated surplus fund balance was $1.9 million, which exceeded the statutory limit by nearly $1.3 million. Despite having excess surplus fund balance available, the board increased taxes by an average of about $318,000 (2%) each year from 2019-20 to 2023-24.
Center Moriches Union Free School District – Payroll (Suffolk County)
Officials did not make accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees were not adequately supported to ensure payments totaling $100,103 were accurately paid. Auditors questioned the reasonableness of $14,190 in payments for 258 chaperoning and sports scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. Officials did not develop and adopt a written payroll policy or procedures to convey expectations and processes to be followed for ensuring payroll payments to employees for miscellaneous activities were accurate, approved and supported.
Capital Region Board of Cooperative Services (BOCES) – State Aid
Although officials properly claimed state aid totaling $3.8 million for administrative expenditures, BOCES officials claimed excess state aid for facility rental costs. Because they improperly included this rental revenue received by BOCES without deducting portions that were not paid by component districts, all 23 districts collectively received almost $2 million more state aid than they were entitled to. In addition, officials properly claimed BOCES aid totaling $39.3 million for approved aidable services and reached out to State Education Department (SED) in November 2023 to correct an identified error. However, officials did not subsequently reconcile payments from SED to their financial application to verify corrections were made and that all state aid was claimed for the 2023-24 fiscal year. As a result, two component districts did not receive $29,918 of state aid owed to them.
Hyde Park Fire and Water District – Procurement (Dutchess County)
The board did not always procure capital assets, goods and services in a cost-effective and transparent manner. Specifically, the board did not seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate that the district properly used an exception to the competitive bidding requirements. The board also did not obtain quotes when purchasing six goods and services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as required by policy. Also, one trustee did not publicly disclose, in writing, his interest in a contract when the district purchased property from a separately incorporated fire department for $160,000.
Town of Spencer – Disbursements (Tioga County)
The board did not conduct a thorough audit of all claims paid during the audit period. As a result, auditors identified claims being paid without the board’s knowledge. Auditors reviewed all 647 non-payroll disbursements made during the audit period totaling approximately $2.1 million and identified 69 disbursements, totaling $248,900, that were not included on the board’s list of all claims that have been audited and approved for payment. Auditors also identified 16 disbursements totaling $32,100 that did not match the amount disbursed on the canceled check image. In addition, auditors reviewed 123 disbursements totaling $262,100 to determine whether they were properly supported and found 33, totaling $28,100, that lacked adequate detail for the board to complete a claims audit.
Roosevelt Fire District – Length of Service Awards Program (LOSAP) (Dutchess County)
The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, the board did not ensure that the LOSAP was annually audited in accordance with state law. During the audit period, the value of the district’s LOSAP assets declined and so the district’s annual contributions had to steadily increase to ensure that there were enough assets to cover all benefits paid to the LOSAP participants and beneficiaries. The board also could not demonstrate that the procurement of LOSAP investment management services was made in accordance with the district’s procurement policy.
Pine Plains Central School District – Lead Testing and Reporting (Dutchess County/Columbia 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 12 of the 333 water outlets identified at select areas were not sampled or properly exempted by district officials. This occurred because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. Of the 259 water outlets sampled for testing, 50 water outlets exceeded the lead action level. Auditors reviewed 15 of the water outlets with actionable lead levels and determined that all were remediated. Although the director of facilities remediated the water outlets that exceeded the lead action level, he did not have a remedial action plan that documented which water outlets exceeded the lead action level and the remedial actions taken, or which water outlets were exempted from sampling and how they would be secured against use. Because there is no information on the lead levels of the 12 water outlets not sampled for testing, auditors were unable to determine whether officials identified and remediated all water outlets that would have required it.
York Central School District – Lead Testing and Reporting (Livingston County/Wyoming 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 130 of the 223 water outlets identified at select areas were not sampled or properly exempted by district officials. This occurred because district officials did not have a sampling plan or a remedial action plan. Because there is no information on the lead levels of the 130 water outlets not sampled for testing, auditors were unable to determine whether officials identified and remediated all water outlets that would have required it. Of the 74 water outlets the district sampled for testing, three water outlets exceeded the lead action level. Auditors determined district officials took appropriate remedial actions on the three outlets. District officials did not report any laboratory test results for the testing cycle to their local health department, to staff, parents and/or guardians, or through DOH’s Health Electronic Response Data System.
Greenwood Lake Union Free School District – Audit Follow-Up (Orange County)
The review assessed the Greenwood Lake Union Free School District’s progress, as of February 2025, in implementing recommendations from a prior audit, Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147), released in December 2021. The audit found district officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine recommendations to help officials monitor and improve the district’s procurement and claims processing procedures. Of the nine recommendations, all were implemented.
Port Jervis City School District – Audit Follow Up (Orange County/Sullivan County)
The review assessed the Port Jervis City School District’s progress, as of February/March 2025, in implementing recommendations from a prior audit, Port Jervis City School District – Financial Condition (2022M-152), released in December 2021. The audit determined the board and district officials did not effectively manage the district’s financial condition and so it levied more taxes than needed to fund operations. The audit included six recommendations to help officials monitor and improve the district’s financial condition. The district has made some progress implementing corrective action. Of the six audit recommendations, one recommendation was fully implemented, two recommendations were partially implemented and three recommendations were not implemented.
On July 31, 2025, New York State Comptroller Thomas P. DiNapoli posted the following audits on the Internet:
Village of Addison (Steuben County)
DiNapoli’s office began a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the financial operations of the village with no oversight.
As a result of the Comptroller’s audit and subsequent investigation, the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and charged with misappropriating funds and making unauthorized payments totaling more than $1.1 million over a 19-year period. In May 2024, she pleaded guilty to one count of first degree corrupting the government (B felony) and was sentenced to three to nine years in state prison in August 2024.
As part of her sentence, the former clerk-treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New York surrendered her pension as a penalty for corruption while in office.
Summaries of the three Village of Addison audits released:
1. Former Clerk-Treasurer’s Misappropriation of Funds
The former clerk-treasurer did not properly deposit, record, report or disburse village funds and misappropriated more than $1.1 million for personal gain. The former clerk-treasurer was able to perform these acts without detection because the board failed to fulfill its fiscal responsibilities, provide oversight and segregate the duties of the former clerk-treasurer. She misappropriated revenue collections totaling $925,757 and made questionable or inappropriate expenditures totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992. She also did not maintain complete and accurate accounting records, provide financial reports to the board, file payroll reports or remit biweekly withholdings in a timely manner, resulting in approximately $5,000 in penalties and interest.
The board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and revenue anomalies reported by the outside accountant, perform an effective claims audit or annually audit the former clerk-treasurer’s records. The board’s failure to fulfill its fiscal responsibilities created a negative “tone at the top” and a weak control environment that enabled the former clerk-treasurer to abuse her position for personal gain.
3. Payroll
The board did not ensure the former clerk-treasurer accurately paid wages and leave benefits for the nine full-time individuals employed as of March 2023, and two that left employment during the audit period. The former clerk-treasurer overpaid employees and made inappropriate and unauthorized payments to herself and other employees totaling $341,992 and tried to pay herself an additional $26,613. She failed to adhere to the established policy and collective bargaining agreement regarding employees’ leave benefits.
Town of Lodi – Town Hall Capital Project (Seneca County)
The board did not adequately manage the Town Hall capital project, which included the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a total estimated project cost or provide an itemized project budget or detailed timeline. The board also did not oversee the competitive bidding process for the pantry portion of the project. The board and its contractors did not ensure that required permits were obtained and required inspections were performed throughout the project. Work associated with six change orders totaling $65,537 was completed without the board’s approval. The board further approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting documentation, such as a certification that the work was performed and completed according to contract terms.
Village of Herkimer – Payroll (Herkimer County)
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. Auditors found employees were paid for overtime that was not always adequately documented or consistent with their collective bargaining agreement (CBA). Direct supervisors also did not review or certify payroll registers, including employee names, hours worked, gross pay, deductions, and net pay, before officials and employees were paid, as required by law. Auditors reviewed pay and time records for 15 employees that were paid a total of $260,030. In general, salaries and wages were paid as authorized and employees’ hours were correctly entered into the payroll system. However, time records were not always prepared by the employees, signed by the employees, included the employees’ beginning and ending times, or reviewed by a supervisor. Auditors also identified three employees who retired from the village and received benefit payments totaling $128,254. While calculations were available for these employees to substantiate the cash payments and benefits each received, these calculations were not always consistent with the language in the applicable CBA or there was no individual employment agreement or local enactment to support the amounts paid. As a result, these employees received either questionable or unsupported separation payments and benefits totaling $73,877.
Ravena-Coeymans-Selkirk Central School District – Lead Testing and Reporting (Albany 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 61 of the 322 (19%) water outlets identified at select areas were not sampled or properly exempted by district officials. This occurred because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not have a remedial action plan that detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial actions were planned or occurred. Because there is no information on the lead levels of the 61 water outlets not sampled for testing, auditors were unable to determine whether officials identified and remediated all water outlets that would have required it.
Chazy Union Free School District – Lead Testing and Reporting (Clinton 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 115 of the 178 (65%) water outlets identified at select areas were not sampled or properly exempted. This occurred because district officials did not have a sampling plan or a remedial action plan. Because there is no information on the lead levels of the 115 water outlets not sampled for testing, auditors were unable to determine whether officials identified and remediated all water outlets that would have required it. Of the 46 water outlets that the district sampled and tested, 15 water outlets (33%) exceeded the lead action level. Although district officials took appropriate remedial actions by removing or replacing these 15 water outlets, these actions were not documented in a remedial action plan to show when these water outlets were taken out of service, how they were remediated if not replaced or removed, and when they were returned to service. District officials did not always report testing results properly or in the required time periods to all required parties.
Commack Union Free School District – Lead Testing and Reporting (Suffolk 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 20 water outlets (16 shower outlets and four bathroom outlets located in elementary school classrooms) of the 521 water outlets identified at select areas were not sampled or properly exempted. Auditors determined district officials did not review or update the sampling plan to identify all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded the lead action level and determined the district did not effectively remediate 24 of the 40 water outlets. District officials did not properly report laboratory test results for testing conducted, including the results showing 135 of 765 (18%) water outlets were above the lead action level, within the required time periods or to all required parties. Test results identifying sampled water outlets with actionable lead levels were reported to the local health department an average of 18 days late, instead of one business day as required; and staff, parents and guardians were not notified of these results in writing, as required.
East Bloomfield Central School District – Lead Testing and Reporting (Ontario 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 95 of the 246 (39%) water outlets identified at select areas were not sampled or properly exempted. Because there is no information on the lead levels of the 95 water outlets not sampled for testing or properly exempted by the district, auditors were unable to determine whether officials identified and remediated all water outlets that would have required it. District officials did not include all water outlets in their sampling plan. Although the district’s remedial action plan specified the controls implemented for water outlets the district exempted, how they were secured against use and listed all water outlets that exceeded the lead action level, it did not contain enough detail to identify individual exempt outlets and not all implemented controls were considered effective by DOH guidance. Auditors found remediation efforts were not adequate for eight of the 31 water outlets (26%) that exceeded the lead action level. While district officials notified the local health department and staff, parents and guardians of the 31 water outlets exceeding the lead action level from the initial test results, they did not follow all of the requirements, among other issues.
Evergreen Charter School – Credit Card Purchases (Nassau County)
Credit card purchases were not always properly approved or adequately supported to show they were for a proper school purpose. The board of trustees and school officials did not develop and adopt a credit card policy or procedures for monitoring and using the school’s 13 credit cards that were assigned to 13 school officials. Auditors found 255 credit card charges totaling $113,589 were not properly approved or adequately supported. Twelve of the 18 general purpose credit card payments, totaling $134,982, did not have the required signatures for payment. Reward points were accumulated and used during the audit period but officials could not explain who used the points and for what purpose.
On August 1, 2025 New York State Comptroller Thomas P. DiNapoli posted the following local government and school audits on the Internet:
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.