Speaker numbers apply only to this recording.
The Village Board of Trustees held its final regular meeting of 2025 on December 24, 2025. The meeting featured the presentation of the fiscal year ended May 31, 2025 audit, a public hearing and adoption of a new "Do Not Solicit" local law, and approval of 19 resolutions covering personnel actions, the 2026 Pleasantville Music Festival, financial policies, and contracts.
All resolutions were approved unanimously without separate roll-call votes, except where noted. The meeting adjourned at approximately 9:15 PM.
Yeah, I do. I have such awesome. Okay, so we do have those budget. Certainly. Okay. Mr. Mayor, can you run a share screen with the presentation? I can, and I will. Thank you, sir. All right. Welcome all. Welcome to the uh regular meeting of the village of Pleasantville Board of Trustees. Today is Monday, December 22, our last meeting in the year 2025. First item on our agenda is a presentation from Rob Danielle, uh partner at O'Connor Davies regarding the audit for the fiscal year that ended May 31, 2025. Welcome, sir. Hello. Let me share my screen. So many windows here. I'll get to your reason. Okay, I've achieved it. Okay. All right. Well, good evening, and thank you for having me present the audit results again for the village of Pleasantville for the fiscal year ended May 31st, 2025. Um before I begin, I just wanted to thank Eric. I wanted to thank Naureen and really the entire business office uh for their assistance throughout the audit process. Um if we turn to tip page two. Um I've prepared a PowerPoint as I normally do to kind of condense the 75-page financial statements into some of the major areas. So we'll start with the summary overview and required communications. Um, what are management's responsibilities? What are our responsibilities as your external auditor? Um, the reports that we have issued, and more importantly, the opinion that we have rendered. Uh spent a little time in the general fund, which is the main operating account, looking at some of your revenues and expenditures compared to the budget. And then there's a couple of slides where we pulled out uh some of the major revenues, uh, compared them to your adopted budget, your final budget, looked at them uh compared to your actual results in 2024, and then we kind of did a five-year look back on some of those major revenues to give you some trends. Uh we also did the same on the expenditure side. Uh we have a couple of charts, graphs, uh, if you will, uh going through some comparison of total revenues and expenditures and what are the primary sources that derive your revenues and expenditures. Uh we also have a slide on your fund balance, so looking as far back as five years. You do operate some other funds, so we'll briefly touch upon those. Uh, a couple of slides on your debt service requirements, and then we'll close with some summary closing points. Uh next slide. So, although we do prepare the financial statements, they are ultimately management's responsibility. So we make sure that management is selecting and implementing the appropriate accounting policies and that they're presenting the financial statements in accordance with the accounting standards and accordance with generally accepted accounting principles. Also, that they are establishing and maintaining effective internal controls over financial reporting, and that they're complying with laws, regulations, and provisions of contracts, and more importantly that they make available to us all the financial records uh so that we can complete the audit. Next slide.