As a past member of the business world, I am aware that usually it is not what an attorney says that you need to pay close attention to when he is trying to shield his client, it is what he leaves out!
Missing from the certification is the name of the document that is being certified to or what it represents...it just says that he is certifying to the attached document. What is it that is attached, Supervisor?
Here is the statement the town attorney provided to the town clerk for Supervisor Tyksinski's signature:
The only thing Attorney Cully eliminated, according to the town clerk, was the name of the document "DRAFT" 2016 Financial Statements. So what is he certifying? That this is not the draft but really the copy that was provided by D'Arcangelo for signature and Supervisor Tyksinski refuses to sign? Or are the financial parts for real, but the rest of the document is still in draft form which would explain why some of the explanatory pages of this document are exact duplicates of the pages included in the 2015 FINAL Financial Statement and clearly contain outdated information?
For the sake of discussion, let's assume that the financial parts are correct and Supervisor Tyksinski just does not want to accept the truth.
To give a picture of where more than likely the town finances are, I went into the "Lawrence vault" and retrieved FINAL financial statements from previous years. I have them back into the early 2000s, but for this purpose I will use FINAL financial statements from 2008 through this "draft" 2016 financial. When comparing numbers, it is not too difficult to see the direction the town is heading; not to mention the two findings. One is a Material Finding and one is a Significant Finding.
Some of the information should leave you scratching your head and asking "Why is this the first time we have been told this?"