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Massapequa board accepts clean audit, approves multiple contracts and budget adjustment

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Summary

External auditors issued an unmodified opinion on the 2024-25 district financial statements; the board accepted the audit and approved a series of resolutions including a $3,872,667 appropriation adjustment, bylaws updates and multiple contracts and agreements.

The Massapequa Union Free School District Board of Education accepted the district—s annual financial audit for the 2024-25 fiscal year and approved a slate of resolutions covering contracts, memoranda of understanding and an appropriation adjustment.

External auditor Bridal Nelson, a partner at the district—s audit firm RSA Abrams, told the board the firm issued an unmodified ("clean") opinion on the district—s basic financial statements and on the separate financial report for the extra-classroom activities fund. "Both those documents are receiving what's called an unmodified opinion," the auditor said, and the district received a clean management letter with no internal-control findings. Nelson noted one new accounting standard was implemented in the financial statements for the year.

Following the auditor—s presentation the board voted to accept the annual audit.

Votes and resolutions at a glance

- Accept annual audit for the 2024-25 fiscal year (external audit by RSA Abrams): motion approved (vote recorded as "Aye"). - Approve IEP recommendations as presented: motion approved ("Aye"). - Approve listed consultant contracts and authorize Board President to sign: approved. - Approve exceeding cost criteria for independent educational evaluations (auditory-processing and reading evaluations) for a student identified in confidential Schedule A: approved. - Approve updates to district bylaws, chapter 11, effective Oct. 10, 2025: approved. - Approve an appropriation adjustment for the 2024-25 fiscal year in the amount of $3,872,667: approved. - Amend EPC contract as attached: approved. - Approve contract with M and B Limousines for mock trial transportation: approved. - Approve consultant contract and authorize the Board President to sign (item details in agenda): approved. - Approve listed memoranda of understanding and authorize the Board President to sign: approved. - Approve contract with Farmingdale State College for the district—s nursing-education program for Aug. 31, 2025, through June 30, 2026: approved. - Approve contract with the Harlem Wizards for Oct. 9, 2025 event: approved. - Accept a bench donation valued at $549 to be placed at the Lockhart playground in memory of Emma Angelillo: approved. - Approve board goals for the 2025-26 school year: approved. - Appoint students James Benjamin and Tatum Brennan as ex officio student members for the 2025-26 school year: approved. - Authorize Carrie Wachter and Danielle Acuto as delegate and alternate to vote on behalf of the district at the New York State School Boards Association (NYSSBA) October meeting: approved.

Most motions were moved and seconded from the floor and carried with members responding "Aye." The transcript record shows no roll-call tallies with named board votes; outcomes above reflect the recorded motion-results in the meeting transcript.

Clarifying details and fiscal notes

- The appropriation adjustment approved for 2024-25 totals $3,872,667 as stated on the floor. - The audit presentation thanked Ryan Ruff and the business-office staff for cooperation; the auditor reported no internal-control deficiencies and noted the implementation of one new accounting standard in the statements.

Ending: The board disposed of routine business items and approved several contracts and governance updates; several agenda items included attachments and confidential schedules not read aloud in public.