Brooklyn finance board reviews FY2025 audit, authorizes auditor contract signature
July 15, 2026 | Brooklyn School District, School Districts, Connecticut
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The Town of Brooklyn Board of Finance met July 15, 2026, at the Clifford B. Green Memorial Building and by Google Meet to receive the FY2025 audit from auditors King & King and to review the town’s fiscal reports. Christopher King of King, King & Associates presented the audit and answered board questions.
King summarized the audit’s headline numbers, saying the town’s General Fund ended the year with a balance of $6,569,789, an increase of $1,562,282 from the prior year, which the auditors noted exceeds the Government Finance Officers Association guideline of roughly two months (about 16.7%) of annual budgeted expenditures. The audit also reported improvements in pension funding and called out long-term liabilities of roughly $9.85 million.
The presentation included required-state and federal single-audit testing. King and audit lead Marshall Deane told the board the single-audit work produced findings classified as significant deficiencies tied to procurement and suspension/debarment checks and to reporting timeliness for federal/state grant filings. Board members asked questions about internal-control items, pooled cash reconciliations, and the management letter’s suggestions for tightening processes; the auditors responded that the items are common in audits of municipalities and recommended procedural follow-up.
On routine business, the board unanimously approved the minutes from its June 17, 2026 meeting (motion by Heather Allen; second by Bob Smanik). After discussion of the auditor engagement, the board authorized Finance Office staff Shelley Cates to sign the auditor contract on behalf of the town (motion by Dave Lee; second by Heather Allen). The minutes record the motions passing without a roll-call tally.
Members also discussed two near-term governance items. First, the town is forming a Town Administrator committee composed of the three selectmen, two town-governance members, and two Board of Finance volunteers; board members were asked to indicate interest to Chair Sandy Brodeur. Second, the board discussed whether and how the town should provide administrative or financial assistance to the Water Pollution Control Authority (WPCA). Town staff and WPCA liaison Bob Smanik agreed that Town Administrator staff and Smanik will follow up to scope specific needs, hours, and potential consulting help.
Selectman Joe Bellavance reported on recent community events (including America 250), personnel searches underway for Parks & Recreation, and pending site visits with utility engineers regarding infrastructure work. The meeting adjourned at 8:41 p.m.
What happens next: board staff will circulate committee volunteer requests, the finance office will complete paperwork to finalize the auditor engagement, and town staff and WPCA representatives will report back with a proposed scope of assistance at a future meeting.
King summarized the audit’s headline numbers, saying the town’s General Fund ended the year with a balance of $6,569,789, an increase of $1,562,282 from the prior year, which the auditors noted exceeds the Government Finance Officers Association guideline of roughly two months (about 16.7%) of annual budgeted expenditures. The audit also reported improvements in pension funding and called out long-term liabilities of roughly $9.85 million.
The presentation included required-state and federal single-audit testing. King and audit lead Marshall Deane told the board the single-audit work produced findings classified as significant deficiencies tied to procurement and suspension/debarment checks and to reporting timeliness for federal/state grant filings. Board members asked questions about internal-control items, pooled cash reconciliations, and the management letter’s suggestions for tightening processes; the auditors responded that the items are common in audits of municipalities and recommended procedural follow-up.
On routine business, the board unanimously approved the minutes from its June 17, 2026 meeting (motion by Heather Allen; second by Bob Smanik). After discussion of the auditor engagement, the board authorized Finance Office staff Shelley Cates to sign the auditor contract on behalf of the town (motion by Dave Lee; second by Heather Allen). The minutes record the motions passing without a roll-call tally.
Members also discussed two near-term governance items. First, the town is forming a Town Administrator committee composed of the three selectmen, two town-governance members, and two Board of Finance volunteers; board members were asked to indicate interest to Chair Sandy Brodeur. Second, the board discussed whether and how the town should provide administrative or financial assistance to the Water Pollution Control Authority (WPCA). Town staff and WPCA liaison Bob Smanik agreed that Town Administrator staff and Smanik will follow up to scope specific needs, hours, and potential consulting help.
Selectman Joe Bellavance reported on recent community events (including America 250), personnel searches underway for Parks & Recreation, and pending site visits with utility engineers regarding infrastructure work. The meeting adjourned at 8:41 p.m.
What happens next: board staff will circulate committee volunteer requests, the finance office will complete paperwork to finalize the auditor engagement, and town staff and WPCA representatives will report back with a proposed scope of assistance at a future meeting.
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