On August 7, 2025, New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were issued.
Town of Pound Ridge – Procurement and Claims Auditing (Westchester County)
Town officials did not procure all goods and services in accordance with board policy and applicable statutory requirements. As a result, officials cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto taxpayers. The board also did not always properly audit claims before approving them for payment. For example, town officials did not seek competition or maintain supporting documentation for 28 purchases totaling $745,372. In addition, 48 claims totaling $299,716 were not properly audited by the board before payment and 226 credit card purchases totaling $54,359 did not have supporting documentation such as receipts or itemized invoices.
Otisco Fire District – Financial Activities (Onondaga County)
We conducted an audit of the district’s financial management procedures and issued a report in February 2017 that identified certain conditions and opportunities for the board’s review and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our review, the district made no progress in implementing corrective action. Of the three audit recommendations, two recommendations were not implemented, and one recommendation was not applicable for the period that we reviewed. During the course of our audit follow-up, we identified additional deficiencies in the district’s accounting records and procedures that resulted in a determination for a more comprehensive review. As such, we engaged the district in this separate audit.
Our audit determined that the board did not ensure that the treasurer was properly accounting for district collections and depositing funds in a timely manner, and the board and treasurer did not ensure disbursements were properly supported and authorized and that periodic financial information reported to the board was sufficient or accurate. Auditors determined that 12 collections totaling $425,202 were not deposited in a timely manner (averaging 154 days late), including two deposits totaling $22,143 that were made more than a year and a half late; eight collections totaling $24,453 were not recorded accurately; 11 claims totaling $130,435 were not approved by the board prior to payment; and 26 claims totaling $19,479 lacked adequate supporting documentation. In addition, the treasurer’s financial reports to the board were not accurate and supported by the accounting records. For example, the treasurer reported $53,424 less cash than was in the district’s bank accounts. Bank reconciliations included questionable reconciling items and were not provided to or reviewed by the board. The treasurer also did not provide financial records to the board for the annual audit, and the board did not request the treasurer’s financial records annually for audit.
Bayport-Blue Point Central 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 Department of Health regulations. Auditors determined 39 of the 312 (13%) water outlets identified at select areas were not sampled or properly exempted by district officials. This occurred because district officials did not have complete sampling and remedial action plans that identified all water outlets for sampling or which water outlets they specifically exempted from sampling. Because there is no information on the lead levels of the 39 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 470 water outlets the district sampled for testing, 120 (26%) exceeded the lead action level. Auditors reviewed 25 of the water outlets with actionable lead levels and determined that 11 (44%) were not retested and effective controls were not implemented to prevent them from being used for cooking or drinking. District officials did not always report laboratory testing results to all parties or within the required time periods and did not notify staff, parents and/or guardians of the results in writing, as required. Finally, officials posted the test results of the potable water outlet sampling on the district’s website five weeks late.
Harpursville Central School District – Lead Testing and Reporting (Broome County/Chenango 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 regulations. Auditors determined 24 of the 197 (12%) water outlets identified at select areas were not sampled or properly exempted by district officials. Further, officials could not provide documentation that they notified staff, parents and/or guardians in writing of the testing results identifying that 37 out of 189 (20%) sampled water outlets exceeded the lead action level, as required. Finally, the district did not post the test results of the resampled potable water outlets on their website.
Oxford Academy and Central School District – Lead Testing and Reporting (Chenango County)
District officials did not properly identify all potable water outlets for sampling or exemption as required by state law and Department of Health regulations. Auditors determined 173 of the 310 (56%) water outlets identified at select areas were not sampled or properly exempted by district officials. None of the 40 water outlets the district sampled for testing exceeded the lead action level and district officials reported all testing results to the necessary parties in the required time periods and posted these results on their website as required.
Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14) (Franklin County/St. Lawrence 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 regulations. Auditors determined 156 of the 310 (50%) water outlets identified at select areas were not sampled or properly exempted by district officials. Of the 105 water outlets the district sampled for testing, 22 water outlets exceeded the lead action level. Auditors determined that 14 of these 22 outlets (64%) with actionable lead levels were still in service without a test showing they were now below the lead action level or effective controls to prevent them from being used. District officials did not ensure that the test results exceeding the lead action level were directly reported to the local health department within one business day. Additionally, district officials did not notify staff, parents and/or guardians of the test results exceeding the lead action level in writing within 10 business days, as required, or post the test results of all potable water outlet sampling and testing on the district’s website.
Johnstown City School District – Lead Testing and Reporting (Fulton County/Montgomery 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 regulations. Auditors determined 95 of the 264 (36%) water outlets identified at select areas were not sampled or properly exempted by district officials. Of the 273 water outlets the district sampled for testing, 12 water outlets exceeded the lead action level. Auditors determined four of these 12 outlets with actionable lead levels were still in service, were not retested and effective controls were not implemented to prevent them from being used. Two of the water outlets were located in classrooms, one in a bathroom, and the other at a kitchen sink. Although district officials notified the local health department about the lead action exceedances resulting from tests, they did not notify staff, parents and/or guardians of these results in writing, as required. Further, they only posted details on their website of the water outlets that tested above the lead action level and remedial action taken, not the full testing results as required.
Poland Central School District – Lead Testing and Reporting (Hamilton County/Herkimer County/Oneida 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 regulations. District officials were unable to determine which of the 176 water outlets auditors identified at select areas were sampled for testing. Therefore, auditors determined 132 of the 176 (75%) water outlets identified were not properly secured against use. Further, although 28 of the 129 water outlets that the district sampled and tested exceeded the lead action level, because district officials could not identify which water outlets exceeded the lead action level, and because there was no information on the lead levels of the 132 water outlets that auditors determined were not properly secured against use, auditors were unable to determine whether officials identified and remediated all water outlets that would have required it. This occurred because district officials did not have a sampling plan. Although district officials learned on Dec. 22, 2020 that 28 water outlets exceeded the lead action level, as of the conclusion of our fieldwork on March 21, 2025, officials had not performed any remedial action on the 28 water outlets that exceeded the lead action level. Although the former director of facilities had a remedial action plan that described what remedial actions were planned or enacted for water outlets that tested above the lead action level, auditors were unable to determine whether such actions were implemented because current district officials could not identify the water outlets’ locations. District officials did not report exceedances directly to the local health department and did not have any documentation to support that staff, parents and/or guardians were notified of the exceedances in writing. Also, district officials did not always post results on the website and when they did, auditors were unable to determine if they had done so within the required time period.