001Everyone, >> welcome to our audit committee meeting. Uh, >> who are we waiting for? >> We're good. >> Okay. Um, I'd like to call up um I'd like to call up um Mr. Michael Naraki, managing partner of Narrai and Smith. Thank you very much, uh, Miss Capers. Uh, good evening everyone. My name is Michael Naraki. I'm a partner in the county from Naki Smith. With me this evening is Craig Hower, a manager in our firm. And first and foremost on uh behalf of our entire firm, we would like to thank the board of education uh the audit committee and the residents of the Elmont school district for the continuing confidence in retaining us as your independent auditors. Uh this portion of tonight's board of education meeting is is known as the audit committee meeting. It's
002required by New York State law, uh New York State Education Law, and basically uh that law requires that the um the board of education serving as the audit committee for the district reviews the independent audit of the district's financial statements for its recent fiscal year end asks any questions before it's submitted to New York State. The deadline in two days, October 15th. Uh this district has a pristine record. We've been with the district now for 22 years. They've never missed a deadline and uh that's something that I know the state looks upon very favorably. So, uh we've uh we've put together a presentation. Uh we're going to get through it relatively quickly. We know that there's a lot on the uh agenda for the board of education um tonight. Uh just briefly though, who we
003are, what we do. Um uh we're New York State certified public accountants. Uh we're certified by the uh state of New York and the American Institute of Certified Public Accountants uh to be able to review financial statements and render an opinion as to whether or not those financial statements are fairly stated. Uh the um those um the financial statements have to follow uniform accounting standards um for all entities across the United States. uh they're known as generally accepted accounting principles. That's what we're trained in and tested in and that's what our job is to do. We're provided with the financial results, the financial statements of the district and then we perform testing examination and other required procedures in order to make sure that those financial statements are correct. So, um, the scope of our work,
004as indicated on the first page of our presentation, was to do an audit of the district's financial statements for its recent fiscal year end, June 30, 2025, in accordance with United States general accepted auditing standards and government auditing standards. We also do a single audit of the district's federal programs uh, in accordance with the federal office of management uniform guidance. Uh we did an audit this year of the district's extra classroom activity funds. First time that the district had extra classroom activity funds. Uh and those are presented on the cash basis of accounting. Uh which is slightly different than the district's normal financial statements. Uh we also issue a management letter with any findings or recommendations for improving the district's accounting procedures and internal controls. Uh and finally, our engagement uh includes not only tonight's
005presentation, but we met with the audit committee and the board of education several months ago to uh to go over our audit plan um to field any questions and to make sure that we were prepared for uh for the audit. Just a couple of questions on the a couple of comments on the uh uh the overall conduct of the audit, something we refer to as audit readiness and responsiveness. We want to compliment the uh district for a timely and accurate closing of the books and records and report preparation. Uh our fieldwork commenced on July 28th. Um so realize the district's fiscal year end is June 30th. So within 30 days the district closed its books and records had all the information that we had requested to do the audit and we're ready to go. It
006was one of the first audits that we were able to do this year. Uh so we thank the district for its timeliness. Um the district also filed its New York state form ST3. That's the annual report that New York State requires. Um that's due on uh September 1st and that report was also filed on a timely basis. I want to cite the excellent cooperation uh that uh we received from the district. Um the district's school business consultant Tom Galante uh who worked closely with us throughout the audit as well as the financial statement preparation. Um Linda Massus, the school business official for her oversight and assisting us with respect to uh uh ensuring we get the cooperation that we need. uh and also for your uh uh your treasur Donna Scooarano Scoo Scooerano. Uh uh
007and we want to thank Donna for all of her assistance with the audit. We had one adjustment that we had to make to the books and records as presented to us. Um and u otherwise the uh uh books and records as presented to us were uh uh the ones that were used with financial statements. All of the risk areas that we identified in our preliminary meeting were fully addressed uh resulting in no matters for further consideration and uh the district prepares its financial statements through its own internal capabilities. Uh now I'm going to turn over to Craig Hower and he's just going to give you uh some of the highlights from the financial statements. Thank you Mike. So first thing you will notice that there is a new standard that was issued for this year
008for the financial statements from the governmental accounting standards board issued statement number 101 to deal with compensated absences. And what this required is that there was should be leave that should be recognized for leave that has not been used by any employees or leave that has been used but not paid or settled through non-cash means. Essentially, what the new standard required was for us to analyze all collective bargaining units, including all and agreements to determine what leave was available to employees if they were to retire within the district at retirement age. We had to calculate historical averages for the use of the leave as well as prepare schedules based on this new standard. This new standard was applied retrospectively and resulted in a prior period adjustment to district-wide statements, not to the fund statements of
009$4,24,79. Essentially, all the employees that are not of a retirement age were now being calculated within this liability as opposed to in years prior when just individuals at retirement age were being calculated. Moving on to the financial statements. I'm happy to say we had an unmodified opinion on the financial statements and an unmodified opinion on the audit performed in accordance with government auditing standards. There were no material weaknesses or significant significant deficiencies in internal control. On pages 4 through 13 is the management's discussion analysis. Uh if you do not have time to read the full financial statements, I always like to point to this section of the financial statements. This is a great area as it provides an overview and a summary of the analysis of the financial statements. It's the only area within the
010financial statements where you will have comparative data to final to the prior year which also gives the analysis of the key variances. So the year-to-year change from the prior year to this year and why that happened within the district. Uh it's a great nine pages that essentially summarizes the financial statements for you and again gives you comparative data. on pages 14 and 15, which is a district-wide financial statements. This includes your long-term assets as well as your long-term liabilities. The statement in net position, as you can see, for current assets over current liabilities, the district currently has a working capital of 9.4 million or a ratio of 1.52. So essentially what this is saying is for every current liability which is obligations that the district has to pay within a year the district has cash
011or assets readily turned to cash of $152 to every $1 of liability. And the current ratio decrease is primarily due to the recognition of the short-term liability the OPE which is an act determined liability of the other post-employment benefits. Further on that statement of net position you will see capital assets net of depreciation which totals 83.7 million which is a current year increase of 29.3 million due to the capital project started in the current year. Bonds payable total 36 million which there were no principal payments in the current year. Installment debt payable is 414,000 which is a current year increase of 414,000 due to equipment that was purchased from Boseies. The total OPED liability which again is an actuarial determined liability was 130.9 million which is a net decrease of 18.9 million in the current
012year and this was due to actuarial changes to assumptions as well as the discount rate. And lastly another long-term liability or asset is the proportionate share of the net pension asset of the ERS and TRS which is the teachers retirement systems as well as the employee employee retirement systems of New York State. There's a liability for the ERS of 6 million and an asset position for TRS of 6.5 million. Moving on to statement of activities, which is your income statement for the district-wide statements. Total revenues decreased 274,000. This is mainly due to decrease in operating grants, which is offset by an increase in real property taxes. Total expenses decreased 5.8 8 million and this again is mainly due to decreases in instruction costs due to the OPED liability decreasing. Moving on to the governmental fund
013financial statements. This is the current focus of the financial statements uh the general fund which is the main fund of the district where all the activity flows through. As you can see there are total assets of 36.4 million which is up from the prior year of 33.4 million. Total liabilities decrease of 10.6 6 million compared to 12.6 in the prior year, leaving a district with a fund balance of 24.5 million. 4.6 million of that fund balance is unassigned, which is within the New York State 4% statutory limit. 10.9 million consists of appropriated funds for the subsequent year budget, as well as incumbrances, which are open purchase orders, and 9 million is restricted funds, which are the reserves of the district. And as you can see in the table below, the 9 million is split up
014between two different reserves of worker compensation as well as the retirement contributions of about 1 million and 7.9 million respectively. Moving on for the general fund, as you can see, the revenues increased about 740,000 while expenditures increased as well about 5.8 million. Revenues were under budget 216,000. Uh this is mainly due to the deferral of the late tax payment. So in the current year, Nassau County actually did not release its final tax payment until after the August 31st deadline. So that required the district to defer this tax payment to the next year's revenues. Uh which made the district under budget for the current year, which is just in accounting. The district did receive the money. It's just essentially with a government does not receive revenues within 60 days of financial statement close. That money must
015be deferred to the next year and not recognized in the current year. And as you can see, expenditures were well under budget by 7.2 million. Next up, we have the capital projects fund which includes all the capital projects within the district. And as you can see, there was a large increase in expenditures which m led to a decrease in fund balance uh as the capital projects continued this year and went up from 12.9 million to almost 30.6 million the current year. The next page shows two smaller funds which is the special aid fund and the school lunch fund. The special aid fund accounts for all the federal grants and state grants the district receives. As you can see there was a slight decrease in the current year and this is mainly due to the decrease
016in the elimination of the emergency relief grants which were in their final year in the prior year. The school lunch accounts for all the cafeteria sales as well as the cafeteria activity. And this decrease in fund balance was due to equipment purchases in the current year. Uh this was actually a planned decrease as there is a state limit on how much fund balance the school lunch fund can carry. It cannot carry more than three months of expenditures within the school lunch fund. Um if it does that fund balance has to have a plan to be spent down. The district sent in the plan to New York State to purchase more equipment in the current year to spend down that fund balance. And lastly, you have the other miscellaneous special revenue fund. And this accounts for
017the district's extra classroom as well as scholarship activity. Uh the extra classroom fund, as Mike pointed out, was new this year, and it had to do with all the sixth grade activity and studentr run programs. Uh the fund balance increased due to this new implementation of the extra classroom in the current year. Moving on to the notes of the financial statements which is pages 20 to 43. Uh these are all in accordance with New York State Education Department guidelines. As you will see there is a change in accounting principle note that I pointed to about Gazsby 101 on page 29 and note three. There are updates to the language in note one on pages 25 as well as showing the prior period adjustment in the back of the financial statements on page 43 which is
018note 15. As far as the supplementary schedules for pages 44 to 50, uh these are consistent with the prior years and these schedules are required by the governmental accounting standards board as well as the New York State Education Department for the federal single audit which is a pages 51 to 59. This is a separate compliance audit that we must do with regards to the federal grants received by the district. I'm happy to say we had an unmodified opinion on these reports. There were no instances of non-compliance or questions cost. The two programs that were tested as major programs were the special education grants 611 and 619. As I said, there were no current year or prior year compliance findings or question cost. And I would like to point out that the compliance supplement was not
019yet issued for this single audit this year. Uh we it planned on being released in August like it is in previous years. However, the federal government has not released this supplement. Because of that, we are not allowed to issue the single audit. uh this will not delay the filing for the New York State financial statements. However, we will not be able to include the single within those financial statements. So, we will be pulling that part out and issuing it once the compliance supplement is issued. And lastly, on our financial recommendations, I'm happy to say there were no material weaknesses or significant deficiencies in internal control. We had no current year recommendations or prior year recommendations. Thank you. Finally, whenever an independent auditor meets with a governing board or oversight committee, we're required to make certain
020communications to you, uh, including that our responsibility was to perform the audit in accordance with generally accepted auditing standards, that all significant accounting policies as well as management judgments and accounting estimates were adequately disclosed. We had no disagreements with management nor difficulties encountered and performing the audit. All current accounting and ordering developments were fully considered. We have no contrary judgments about the quality of the district's accounting principles. We had one proposed audit adjustment that was booked by the district, so no adjustments were passed. And our firm is independent with respect to the Elmont Union Free School District. Thank you very much for your kind attention and listening to our presentation. Um, at this point, um, I'd like to turn the meeting back over to the committee, um, for any questions or observations that they may
021have. Thank you again. [Applause] >> Question. >> Yeah. >> Hi, I have a quick question. Um, what corrective actions address the 181 million unrestricted deficit and OPB liability? I think it was on page seven and 13 if our pages are aligned. >> So that's so that that OPED liability is just on the long-term statements of the district. That's an actuarial determined liability. And essentially what that liability says, if a district were to close now, what would be the post-employment benefits that would be owed over the period of time for retirees within a district? Um, so that liability is something that districts across New York State have. Um, it's essentially will change determined based on the discount rate and is not a liability that's due and owing by the district currently. Uh, just its long-term future
022liability. >> Okay. Thank you. Um, what caused the 65% rise in interest expense despite lower debt? >> Page eight, if we are reading from the same >> I think. So um the new bond that was issued in the prior year the there was no acred interest because there was no interest payments due and owing in the current year for 630 2025. However, there is acred interest in the current year that the district will owe uh which increased that debt. So that's basically accounting for the first interest payment of the current bond, the $36 million bond that was issued in the prior year. >> Thank you. Um, are capital projects on budget and schedule? Um, >> I guess I >> think it's 11 through 12. >> Yeah, that's good. >> I tried to. >> So, that
023can be found um on page actually I don't we should all have received a large. So as you can see um all the fund balance of all the different projects are currently on budget and not over budget. Uh as far as on schedule in speaking with Tom and Donna during the current year everything I believe is as it should be. Uh we did not expect any delays or outside the reasonable expectations. And as far as budget uh as we could see everything is more or less online for each district for each project. And then my last question is what's the plan to stabilize the school lunch fund because of the I I keep seeing it it's a constant decrease. Am I correct? >> Yes. So as I said the school lunch fund uh the fund
024balance was actually too high um after the pandemic due to all the federal aid received and because of the large fund balance the district actually had to spend down that fund balance. >> So that was a planned spend down to buy equipment in order to have new equipment in the cafeteria. And now that the district is aren't under the standard that New York State requires, we believe that that fund balance should now more or less remain steady in the current year as the spending is finally down to what it should be. >> Thank you. >> You're welcome. >> I just have a question about the late payment on page 12. >> Yes. Um, is it normal that we we get the payment late? I I don't recall. >> No, no, it's uh this was a
025one-time thing that all Nassau districts uh had to deal with. >> Okay. >> And um >> it's usually due in August, right? >> Correct. Yes. It was received >> September 3rd, I believe. Okay. >> Um which unfortunately, even though is very close to the standard that we have to follow, uh the standard does explicitly state 60 days after close of year end. Uh so we had to defer that payment but that is not something um we actually even contacted the county ourselves to kind of push them along to make the payment. >> What was the reason given for the late >> their reason was they blamed the towns. >> What >> they blamed the towns the town of so the town of Oyster Bay and town of Hemstead and town of North Hemstead. >> So
026did we contact the towns? >> So then we also contacted the towns and then they blamed the county. So, it was kind of fingerpointing and uh yes, but unfortunately uh that payment should always come in in August. >> Okay. Um and on page 31, the other receivables for the county and New York state aid, have those been received? >> Yes. >> Okay. All of them as of >> as of the everything that has been received as of August 30th. Um otherwise, they would also have to be deferred. Okay. So, she mentions state aid. I is is how do you have any recommendations? How can the district reduce reliance on state aid? >> I think that was >> I'm just I'm curious. I'm sorry. Okay, never mind. >> We need taxes. >> We So, we have
027>> question withdrawing. I'll keep it internal. So, the primary revenue is, and correct me if I'm wrong, our property taxes and our uh state aid. It if if you pull from one, you're putting the burden on the other. >> Okay. >> You probably won't get reelected. >> So, I'd be happy with that. >> That's it. Thank you. >> Thank you. Thank you very much. Good evening, everyone. Thank you. We need to vote on a few things before we handle that. We have some >> and uh any other I'm sorry I should have asked this and did any other board members have questions? Miss Miss Battle remind me that she and I were only one speaking. I apologize. Thank you. Yes. President Capers, we just had a few items for the audit committee to vote on
028before we can transition to the public board meeting. >> Sure. >> Okay. Uh I move that the audit committee recommend to the board of education the acceptance of the independent auditor's reports, financial statements, supplementary information, management discussion and analysis, and related reports for the year ending June 30th, 2025. move >> a second. [Music] >> Thank you. >> All in favor? >> Thank you. Um I move that the audit committee recommend to the board of education the acceptance of the intern of the independent auditor's report for extra classroom activity funds for the year ended June 30th, 2025. I have a motion. >> Second. Thank you. All in favor? >> Second by Mr. Khan. >> Yes. Moved by Miss Battle. Second by Mr. Khan. All in favor? Unanimous. Thank you. >> Um note on the record that
029Mr. Ramos has exited. >> Yes. >> So we're one short. >> Um and the last motion for the audit committee. I move that the audit committee recommend to the board of education that Iraqi Smith be retained to complete the annual independent audit for the fiscal year ending June 30th, 2026. Can I have a motion? You all okay with this? >> Move. >> Second. >> All in favor? >> Miss Wheeler Matthew on the second. >> Thank you. And that concludes the audit committee. >> Thank you, Dr. Macas. And thank you for all your help. We know you came right in in July and hit the ground running. We appreciate you. >> Thank you. This concludes our audit committee and we will now transition into our general meeting. Mr. Domingo, thank you very much. Good evening families.
030>> I hope all is well. Before we start, I would like to review a few pre-housekeeping concerns. Emergency exits are to my far left and my far right in the corners and to my near right and near left. In the event of an emergency, we ask that you please exit the building using the nearest exit. Let us stand for the pledge. Ready. Pledge. I pledge of allegiance to the flag of the United States of America and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. You can be seated. It is my pleasure to introduce myself, William Mingo, principal of Gotham Avenue School. I truly believe our scholars can compete with any students in the world. on behalf of our students, our dedicated educators at Gotham and
031the remarkable educators districtwide and the incredible principles across the district. I extend a warm welcome to everyone attending tonight's board meeting. I would also like to express my gratitude to our superintendent, Mr. Small, and the dedicated members of our board of education. Special thanks to our students and the Gotham team for the wonderful work being displayed, the performance, and the gifts you put together. Our mission at Gotham is to m maintain a safe, supportive and nurturing learning environment that is committed to the social, emotional development and academic success of all students, all scholars. Our vision is to empower our students to become productive citizens, be critical thinkers, compete in our global society society, and become lifelong learners. Gotham is a place where we ensure good vibes and positive energy. And we believe that together we
032can create a place where everyone belongs, grows, and shines. We are a diverse community with over 530 students and 125 staff members. We come from over 35 countries of the world and speak over 30 languages and dialects. This year I attended the Elmont Memorial High School graduation. In 2019, Gotham Avenue School has 76 sixth grade students who graduated. Of those, 55 went on to graduate from Elmont Memorial High School and four from Swanica High School in the class of 2025. 27 of Gotham students were in the top 10% of their class. Nine of the top 27 were Gotham Avenue students. 11 National Honor Honor Society students, two students, art honors society, one business honor society, 11 national English honor society, two mu moo alphatheta honor soci math honor society, seven national science honor society, eight,
033tri honor society, four, quill and scroll honor society. Six Roappa Social Studies Honor Society, two students, World Language Honor Society, the class president, the treasure, and the cover designer of the graduation program were all Gotham graduates. [Applause] One of the four students that graduated from Sana High School were in the top 10%. I am also delighted to announce that Yalissa Lazada, who graduated from Gotham in 2020, is the saludiatoran of the 2026 Elmont Memorial High School class, earning an impressive average of 101.2. She is also a Gotham graduate. And I say this many many many times. Um we give um our Swanica School District great great kudos, but we we have to sometimes acknowledge the work that we're doing here in the Elmont school district. And um it goes it goes without knowing knowing that
034um they get some credit, but the foundation starts here. We extend our heartfelt appreciation to our board of education for their unwavering dedication, guidance, and commitment to success of all of our students and our school community. Happy Board of Education Month. Thank you for all that you do. As we also celebrate Hispanic Heritage Month, we take the opportunity to recognize and honor the rich cultures, traditions, and contributions of the Hispanic and Latino communities that help shape our schools, our community, and our nation. It is my honor and privilege to introduce some of our Gotham Avenue scholars who will be performing this evening in celebration of Hispanic Heritage Month. [Applause] and Gotham Avenue. Welcome to the Elmont board meeting at Gotham Avenue School. We invite you to join us in celebrating Hispanic Heritage Month. Hispanic Heritage
035Month is from September 15th to October 15th. During this time, we celebrate the histories, cultures, and contributions of peoples whose ancestors came from Spain, Mexico, the Caribbean, Central America, and South America. It is important because it honors the rich traditions and achievements that have shaped our nation and continue to strengthen our communities today. Here at Gotham, we did many activities to highlight and celebrate Hispanic culture. Our prek through second graders created a colorful wobbs and recess. Decorated Mickey faces with cultural symbols and Disney inspired designs like maragolds from Cocoa and butterflies from Encanto. Third graders showed pride in their heritage by coloring Mickey heads with the flags of their families. In fourth grade, students designed vi vibrant tala tiles inspired by the artistry of the Kasamadrial. Fifth graders used their imagination to create original Disney
036movie pitches set in Hispanic and Latino countries, while sixth graders crafted glowing luminaries inspired by the encounter candle and traditional culture lights. One way one way we connect to culture is through music and storytelling. The first the very first Disney film released in Spanish was Snow White and the Seven Dwarfs, also known as Blanca Ne and Anitos in 1938. Since then, Disney has created films that highlight Hispanic and Latin American traditions and two of our favorites are Koko and Enanto. Koko celebrates Mexican traditions, especially the deos muertos, the day of the dead. It reminds us how important family and ancestors are and how music connects generations. Encanto takes us to Colombia showing the beauty of the country, its traditions, and the power of family unity. It reminds us that everyone has something special to offer.
037Tonight, our students will be performing three songs. When Poco Loco from Coco, Colombia mean from Encanto, and it's a small world from the Disney World attraction. These songs remind us to celebrate our roots, our families, and the joy of music. We hope you enjoy the performance. >> It's a world of laughter, a world of tears. It's a world of hopes, and a world of fears. There's so much that we share at this time. We're aware. It's a small world after all. It's a small world after all. It's a small world after all. It's a small world after all. It's a small small world. [Music] More again more. [Music] [Applause] What color is the sky anymore? You tell me that anymore. Where should I put my shoes anymore? You say put them on your head. I
038waiting. I'm not yet. I'm guessing. I cast it as a blessing that I'm on [Music] You make me crazy. The are making the other are taking and shaking of [Applause] egg. [Music] follow. [Music] [Applause] [Music] Hey buckle. [Applause] Thank you for that wonderful performance. As you celebrate Hispanic Characters Month, remember that this year's theme is Pioneers of Change, shaping the future together. Just like characters in Coco and Encanto, Hispanic and Latino communities have always found creative ways to honor their traditions while shaping a brighter future. Tonight, as we sang, we celebrated not only the beauty of music and culture, but also the idea that together we can make positive changes for the world around us. Gracias. [Applause] Good evenings member of the board of education. I'm proud to speak on the behalf of my friends
039at Clare H. Carlson School. In September, we celebrated National Dot Day. In the book, the dot, one small dark, one small mark turns into something amazing, a masterpiece. As the board of education, you make your mark by supporting our schools, teachers, and helping every student shine. Clara H. Carlson proudly presents you with your own copy of the dot. Members of the board of education, please stand. On behalf of all the students at Gotham Avenue, we want to say gracias for everything you do for our for our behalf of all the students at Gotham Avenue. We want to say gracias for for our school community. We you help us dream big, learn more, and celebrate who we are. From Coco to Enanto and every special moment in between. Tonight, we're gifting you these decorated record LPs.
040We choose records because music connects us all. It reminds us to listen, to celebrate our differences, and to work together in harmony. These records represent our appreciation and creativity. Muchas gracias for your dedication, your support, and for helping us shape the future hunters together. [Applause] [Music] [Applause] Thank you, Mr. Domingo, and our Gotham family. We appreciate you. That was beautiful. Uh um district clerk, let the record reflect that all board members are now present. >> May I have a motion to approve the meeting minutes of the regular meeting of September 9th, 2025? >> Thank you, Miss Battle. Second. >> Second. >> Thank you, Mr. Ramos. All in favor? I >> motion carries. Do we have any correspondence? All correspondence >> all correspondence has been given to the board. >> Thank you. >> Good evening everyone.
041I'd like to welcome you all to our October school board meeting. Thank you for being here tonight. Uh whether you're joining us in person or uh through our live stream, we appreciate you joining us. October is a busy time in our schools with our scholars and staffs well into the rhythm of the school year. So I want to take a minute to recognize the dedication of our staff who continue to work together to support our students success. I also want to recognize our custodial staff. October 2nd was custodian appreciation day and even though we missed it, we will not we will not miss the opportunity to thank the custodians, the cleaners, the maintainers. Yes, that keep our buildings clean and safe. So, thank you all. All right, let's get started. Mr. Palmer, our vice president,
042will give us an update tonight. Good evening, Elmont. >> So, our president advised me that I would be giving an address tonight, and I think she set me up because that's an impossible act to follow, right? And wasn't that an amazing job that our scholars did. So, just to uh piggyback off of what our president said that uh in October, we want to let you know that your board has um actively gotten engaged to ensure the safety and health of our scholars and staff and our buildings, working with the superintendent and his spectacular staff. On uh Tuesday, October 7th, the district held its first district-wide safety committee meeting for the school year. Nearly 30 members attended, including representatives from local law enforcement and the fire department. The meeting featured presentations from the Department of Homeland
043Security in Nassa County and the director of CPR training for the Catholic Health which outline AED CPR certification programs. And the district aims to implement DEA's law mandating the distribution of life-saving uh respiratory devices in schools. Additionally, I'd like to inform and remind all parents and community members that each of our building principles also have building safety committees and we encourage everyone interested to participate at the building level to find out what's happening regarding the health and safety of your scholars inside of your schools. And tonight, I'd also like to remind parents that what they saw up here tonight doesn't happen by accident. that if you sat through our very beefy budget audit meeting and we threw around a lot of big numbers and talked in very particular terms in terms of how the financial
044health of the district is doing, knowing that that represents itself in what you saw here tonight with our scholars. So to say that it's a small world is an understatement, right? We want to remind you that inside of all of our buildings, our district maintains a robust number of truly educational and fun afterchool and extracurricular programs that are led by our executive our excellent teaching staff. We have well over a hundred and if I count it correctly over 173 programs that help stimulate and help our kids to uh help to stimulate our kids learning curiosity. These are your tax dollars at work from from the very budgets we present to you in May. We encourage all of you to encourage your scholars to participate. And just to give you an example of some of the
045things that are going on at our June meeting last year, if you didn't have an opportunity to see our ballroom dancers, you missed a lot. >> If you're a fan of Dancing with the Stars, well, we had Dancing at Dutch Broadway and it was an amazing event. And I know that the superintendent will talk about his pet project, which is our theater program, but just just a few other things that are going on inside of our district. Of course, we have Girls on the Run, a program that my granddaughters participated in and um what was able to get me off the couch to help them running every December in the cold, in the rain when my daughter would refuse to go. We also have uh Disney book club, art pro, art club, fitness, board games,
046yoga, fitness, broadcasting, chess club, chamber orchestra, steam or stem depending on how you want to pronounce it, guitar, Lego robotics, student council, self-care, the art of origami, puzzle club, next generation engineers, sports and fitness, mindfulness crafts, junior robotics, Math Explorers, Yearbook Club, Diverse Children's Literature. This is just a few of the programs that I'm just kind of jumping around and reading off of. 173 programs paid for by your tax dollars to help stimulate your scholars education. We encourage all of you to get to talk to your building principles, know what's happening inside your schools, and please encourage your scholars to participate and enjoy all the fun times we're having. Thank you very much and thank you madam president for setting me up for such a fall such a gracious fall. Have a good night everyone.
047>> Thank you Mr. Far. You did well. No falls. No falls. Uh there any uh report of the high school Mr. Amos? >> Yes. Good evening. >> Good evening. >> Well, it says it in here as well. Good evening to our wonderful Elmont community and welcome to October. Our school year is in full swing. Fall has officially arrived and with it comes the energy of new beginnings, cooler weather, and anticipation from the holidays ahead. We hope everyone stayed safe and dry during the nor easter this past weekend. The winds may have howled, but the spirit of our schools is as strong as ever. Let us take you on a journey through our three high schools where excellence, engagement, and community pride are on full display. At Elmont Memorial, the season began with celebrations as we
048proudly announce our class of 2025 valadictorian, Alexia Moru. Did I say that right? Uh salutation uh salatoran yissa Lazada. Two scholars who embody both academic excellence and strong leadership. Families and students gather at the district college and career fair. And just a week later at curriculum night were the hall where the halls of Swanica were buzzing with excitement and possibility. But perhaps one of the most heartfelt moments this month came from our key club, led by the ever dedicated Miss Justin. Together, they hosted our first blood drive of the year, collecting 105 pints, enough to save over 300 lives. That's the kind of impact our scholars are making, one donation at a time. As we look ahead, all eyes are on October 17th when our pep rally brings the buildings together to to cheer on
049athletes, performers, and the announcements of the homecoming court. And just a few days later on October 25th, Elmont Streets will come alive as our homecoming parade kicks off at 11:45 a.m. marching down Dauntless Parkway. Oh, 11:00 a.m. 11:45 a.m. Marching down Dauntless Parkway. The celebration will lead into our big game against Valley Stream North at 1 p.m. We hope to see the stands filled with green and gold. And of course, no October would be complete without the thunder of the Elmont marching band, who will take the stage at the News Day Marching Band Festival at Hofra on October 22nd. It's a powerful time to be a Spartan. Over at Swanica High School, the school year has launched with a vibrant blend of tradition and transformation. It all began with the club fair that turned the
050cafeteria into a hub of discovery as students explored new passions and made commitments to clubs and causes. The Key Club as always wasted no time. First tending to the culinary garden, then stepping beyond the school walls to pick up litter and beautify the surrounding community. Students also drove into culture and creativity. From a group of Italian language scholars walking the streets of Little Italy during the feast of San Janeiro to the unforgettable trip to the Mama Mia on Broadway. Learning is truly alive in Swan uh in Swanica I'm sorry in SHS Swanica High School. And then came the moment of pride. Ipsan Sai and Haley Seti were announced as Sonica's valad Victorian and saludiatoran. A testament to years of hard work and dedication. This is very long. The spirit of school soared during pep rally
051and homecoming where students, performers, cheerleaders, and even faculty joined in on the fun. Inflatable in inflatable race and all. The cosmetology program celebrated the grand opening of its brand new building, giving students a realworld space to grow their skills. And during Hispanic Heritage Month, students danced, shared stories, and honored the rich tradition of Latin culture with joyful lessons in music and movement. At Flor Park High School, fall arrived in full color, not just in the leaves, but in the vibrant achievements of our scholars. Academic excellence leads the way with 76 AP scholars, multiple National Merit honores, and Adrien Contreres original digital design selected as the official iPad wallpaper for the school. It's clear the Knights are changing ahead in every arena. The arts are thriving, too. Whether in the form of Picasso inspired portraits during
052Hispanic Heritage Month, science experiments in preparation for the Olympiads, or performances by the marching band, which is now ranked number five in New York State. [Applause] Floral Park Memorial is buzzing with creativity. Their homecoming weekend was a celebration of unity and tradition. The parade featured scouts, marching groups, community partners, and this year's homecoming court royalty crowned in front of roaring fans before a big football win over Valley Stream South. On the field, boy soccer holds a stunning 912 record and is ranked number five in the state. While girls volleyball across and cross country and football are po uh posting strong, inspiring season. Off the field, students joined a beach cleanup removing 279 pounds of trash from Zach's Bay. A reminder that night's pride doesn't stop at the school gates. As we close this report, we
053want to thank our families, faculty, and students for the pouring for pouring so much heart into the first chapter of the year. October has brought challenge, celebration, and uh momentum, and we can't wait to see what November brings. Until then, before I say that, I would like to just mention the Dad's Club had an excellent fundraiser for uh for the Elmont PTSA uh uh group. You had a lot of dads that came up, brought dishes, they cooked it, sometimes somebody's wives would cook it, you know, and it was to raise money for breast cancer, which is also what we uh bring awareness to in October. Uh until then, stay safe, stay dry, and stay inspired. Thank you. >> Thank you, Mr. Ramos. Are there any audience members who would like to speak on agenda items
054only? >> Okay. Now, we'll have the report of our superintendent. >> Thank you, Mrs. Capers. Good evening everyone. Thank you so much for being here. On the agenda tonight, uh the board will be voting on the retirement retirement of uh Mrs. Christine Dalia. Mrs. Da Mrs. Ladalia is a clerical who has served the district faithfully for over 27 years. She will retire at the end of this month. Mrs. Adalia was not able to join us tonight, but we would be remiss if we did not say a a very big thank you to her for her many years of dedicated service to our school community, to our teachers, our administrators, our students, and their families. Um, while she couldn't be here, we want to make sure we let her know that we're wishing her all the
055best um in her retirement. and we thank her so much um for the work that she has done over her 27 years. We have a plaque for her and she couldn't join us and we will make sure she gets it um prior to her last day when she leaves at the end of this month. As you saw um earlier from um our students, I want to thank Mr. Mingo and our faculty and staff and our students here at Gotham for that wonderful performance. Uh as Mr. Palmer said, we are not as cute or as talented as those students, so we won't do them justice. So uh this week though, um New York State School Boards Association is recognizing and celebrating school boards uh recognition week from the 13th through the 17th. It is indeed a
056time that we take to say and express our sincere gratitude to the dedicated members of our school board. They have given of our their time. They given of their energy. They have sacrificed many countless hours to serve our students and our school community. Under their leadership this year, we've been able to implement quite a few initiatives. We've been able to start the implementation of an expanded steam program, new instructional resources to support our steam teachers. We have expanded our physical education classes where um starting in September, all students in preK through grade six are now receiving two periods of physical education class each week. We have purchased new science and social studies resources and we have expanded the arts for our students which we have now been implementing uh more dancing classrooms um classes uh
057sessions in two additional buildings and we have now started a theater program. Uh we will have our first performance of that uh program on the 24th that's next Friday. And so we encourage our committee members to go out and see our new stars um on the stage. All of these initiatives are only possible through the through the dedication, the support, the unwavering support of members of our board of education. And so as we recognize school boards association um school boards week, we want to say thank you. Thank you for your leadership. Thank you for your dedication. Thank you for the sacrifice you make to give up your time. And thank you for your unwavering support for students, our staff and programs in the Elmont School District. The blue bags on your desk is a token
058of our appreciation for you um and for all the work you do. And so if you want to open the bags and see what's in there. Um >> the price is right. the prices. We have a book from Dr. John King who was our guest speaker for our faculty at our superintendence conference day. We've given you some swag wear to wear when you do your official duties in the community. Um okay, so we want to say um thank you. Okay. So, a very big thank you. Um, and we look forward to your continued leadership and the great work you've been doing to support our school district. >> Thank you. The next uh item on my agenda uh um and our maiden voyage um speaking to the board uh would like to introduce our new director
059of curriculum instruction, Miss Pam Stimis, who will give the board [Music] an overview of Erin's law. Um the uh instruction that we will be starting to present in our classrooms. I got to be a Good evening to Elmont's board of education, Superintendent Small, and our Elmont community. Tonight we will discuss um Erin's law, why it is important, how schools teach about Erin's law, and what parents can do. Erin's law is a mandated 2019 New York State law. It's named after Erin Marin, an abuse survivor. And the law requires that all New York State schools teach all of our kindergarten through 8th grade students using practical age appropriate lessons to teach about body safety, how to recognize abuse, and how to get help. These lessons are important because research tells us that at least one in
060four girls and one in 13 boys in the United States experience sexual abuse during childhood. This is according to a 2021 study by the CDC. This study along with a 2024 article in the pediatric journal of the American Medical Association also says that most children never disclose about the abuse at the time it happens. guidelines from the World Health Assoc um organization and also from Darkness to Light, a nonfor-profit child advocacy group, advise that education and prevention programs such as Erin's Law empower children to recognize abuse and to speak up. So, now that we've defined Aaron's law and why it's important, you might ask, how do schools teach about this topic? Before the lesson, a parent letter will be sent home informing families of the upcoming lessons. The lessons are administered just once a year
061and they're very age appropriate. They're taught by the building social workers and the school counselors while pushing into the classrooms. The lessons have been designed for grade level bands, kindergarten, first and second grade, third and fourth grade, and fifth and sixth grade. The topics are about safe and unsafe touch, saying no, and also identifying trusted adults. Here are just some samples from the grade K to2 lesson. It shows graphics for safe touch such as high fives and hugs. Graphics for unsafe touch like pushing and kicking. And it teaches children. It says if someone gives you an unsafe touch, you tell them no or stop. You can tell anyone no or stop, even an adult or someone larger than you. You are the boss of your own body. In the lessons for grade three and four,
062the graphics are still used and a bit more language is added. It talks about safe touch, unsafe touch, and private touches. Here there's a bit more uh language and children are taught if someone tries to give me a ouch touch or a private touch, I'm strong and brave. I look the person in the eye. I tell them no, stop. I don't like that in a strong voice. Then I find a grown-up I trust and tell them what happened right away. And in the grade five and six lesson that we move away more from the graphics and introduce concepts like healthy versus unhealthy relationships and the idea of say no and then go and tell. the school does. It's part uh partly because it's New York State law and also because it's very important to teach
063our children how to advocate for themselves. As parents, it's important for you all also to talk to your children about keeping themselves safe. It's important to support school programs like Erin's Law. And if you have any questions, you're very welcome to reach out to district office at 516-326-5500. Thank you. [Applause] >> Is it? >> Yes. >> Okay. We will now move into the portion of the action items on the board agenda. I seek a motion to approve >> small legal >> not legal. I'm so sorry. >> Thank you so much. I appreciate it. >> Good evening everyone. Uh there are just a few items in the legal portion of the agenda that we would ask for the board's um consideration of. The first item is a resolution regarding the recommended motion for consideration uh by
064the audit committee. The motion is be it resolved that the board of education accepts and approves the recommendation of the audit committee to accept the independent auditor's report financial statements supplementary information management's discussion and analysis and related reports for the year ended June 30th 2025. Is there a motion? >> Moved by President Capers. Is there a second? >> Second. Second by trustee Wheeler Massie. All in favor? >> I. >> Unanimous. Thank you. >> The next motion. Be it resolved that the board of education accepts and approves the recommendation of the audit committee to accept the independent auditor's report on extra classroom activity funds for the year ended June 30th, 2025. Is there a motion? >> Moved by President Capers. Is there a second? Second. >> Second by Trustee Douglas. All in favor? >> I. >>
065Motion carries unanimously. Thank you. And the last resolution. Be it resolved that the board of education hereby accepts and approves the recommendation of the audit committee to have Naraki Smith LLP be retained to complete the annual independent audit for the fiscal year ending June 30th, 2026. Is there a motion? >> Moved by Miss Capers. >> Is there a second? >> Second by Trusty Battle. All in favor? I >> motion carries unanimously. Thank you very much, Mr. Small. >> Thank you. >> I seek a motion to approve personnel item personnel agenda items 5.1 through 5.2. >> May I have a motion to approve personnel items 5.1 through 5.2? >> Thank you, Miss Battle. Second. Thank you, Dr. Massie. All in favor? >> I I >> motion carries. >> Uh I'm sorry. Yes, Mr. uh Palmer abstain.
066So that is uh six all in favor and one abstension. Thank you. I seek a motion to approve curriculum um agenda item 6.1. >> May I have a motion to approve curriculum item curriculum agenda item 6.1? >> Move. >> Thank you, Mr. Palmer. Second. >> Who was the second? Thank you, Miss Douglas. All in favor? >> I >> motion carries. Thank you. I seek a motion to approve support services agenda item 7.1. >> May I have a motion to approve >> support? I have committee on special. Oh yeah. Um uh may I have a motion to approve agenda item 7.1 support services? >> Thank you Mr. Palmer. Second. >> Second. >> Thank you Mr. Ramos. All in favor? I >> motion carries. >> Thank you. Seek a motion to approve business agenda items 8.1 through
0678.5. >> May I have a motion to approve business agenda items 8.1 through 8.5? >> Move. >> Thank you, Miss Battle. Second. >> Second. >> Thank you, Mr. Khan. All in favor? >> I. >> Motion carries. >> Madame President, this ends my report. >> Thank you, sir. Do we have any committee reports orformational items? Is there any old business? Any new business? >> Just want to add in regards to new business. Uh just bringing light on National Bully Prevention Awareness Month, a campaign, a campaign dedicated to preventing bullying through kindness, inclusion, and education. and our also our upcoming red ribbon week that our schools partake in uh the 23rd to the 31st. Thank you. >> Thank you, Mr. Ramos. Is there anyone in the audience that would like to speak? We ask that you limit
068your comments to three minutes and please state your name when you approach the microphone. >> I'm sorry. Yeah. Uh, also please remember that it Thank you. Uh, that you would ask that you refrain from using any employee names in your comments, whether it be for appraise or problem. Your first course of action should be to contact the building administration and then our superintendent. Please limit your comments to three minutes. Hi, Miss Craig. >> Good evening, Chica Craig. Um, and that was a great comment on this being bullying month because for this board to send me a cease and desist letter because of what I say at this microphone, I consider that a form of bullying. Abuse of power is a form of bullying. So, I'm going to let you know that not only am I
069going to not cease or desist, I'm going to persist because what is happening here is that we have the beautiful bags, we have the beautiful show, we have all of these things where everyone wants to look good, but we're paying the superintendent a quarter of a million dollars and our children are not performing at the level they should academically. And I know he feels that not every kid in elementary school is here for academics, which is really hard for a sup to hear a superintendent say. As far as I'm concerned, 12 years old and under, yes, reading, writing, arithmetic, that's why we're here. Okay. Last year I brought to this board's attention that um there was an issue with the third grade where the grades were not done properly and children including my own received
070grades from a teacher who did not who used one thing from before the school year started to grade them for three or four or three or four months. Okay, I'm not going to stop speaking about that because that was an atrocity. And what I've been experiencing after that is bury after bury after bury trying to bury these things. Anybody who wants to come for me, you know where to find me. I don't stand at this microphone and make things up. If I'm saying the truth, then that's going to be what it is. That same third grade year at Dutch Broadway performed not only lower than the state on the New York on the New York State math and New York State ELA, but also lower than the rest of the district or below average for
071the district at Dutch Broadway. Okay? So, all of the fanfare is great, but the business of what we're doing here is educating our students. All right? So, don't threaten me because I'm only going to get louder. I'm not making things up and I don't appreciate the fact that there is this game of using the attorneys that we pay for to fight against us. It doesn't make sense. I'm asking this board to stop being passive. You are the ones that we elected to stand in our behalf. The superintendent, the principles are your employees. We ask you to advocate on our behalf so that black and brown children in Elmont are not getting the short end of the stick. And Miss Capers, you've been here six years. They're getting the short end of the stick. And it's
072time to stop the Buddy Buddy Act. This is your friend. This is not your friend. We need actual people to advocate and make sure that what is happening in the schools is supposed to happen. Thank you, Miss Craig. You've been minutes. >> Yes, but you don't time other people. When you like what's being said, you don't time it. But I knew you were going to time it today, Miss Capers, because that is what I see from you. When it sounds good, let him talk. When it makes you not feel good, then it's a timer. But you can time me, but you cannot shut me up. >> Thank you, Miss Crick. >> Is there anyone else that would like to speak? Well, I'd just like to remind you all that we have our November meeting where
073you will be joining us at Cobert Avenue School. That's Tuesday, November 18th at 8:00 p.m. In addition to that, I also want you to know that we will be uh sharing with you our academic results for the state exams in our December meeting. Anyone else? All right. I'd like to have a motion to adjourn our public meeting. >> Move. >> Thank you, Mr. Palmer. Second. >> Second. >> Thank you, Mr. Ramos. All in favor? >> Motion carries.