Per the electronic NYT of June 24, 2016:

“The (NYC Comptroller) audit also found that records had been altered to indicate, incorrectly, that satisfactory water test results were logged for the 70 centers that had not been tested.”

However,

““We want to be clear: our kids are not at risk,” a health department spokesman… said in a statement.”

Reports are based on records. Records are based on employee / agent inputs into a computerized recordkeeping system. Without routine application of independent and impartial computer forensics, the validity of an audit may be poignantly questioned. Also, the relationship between a control deficiency (e.g., allowing inaccurate data to be entered into the computer-based records) and a real-life problem (e.g., the risk of drinking contaminated water) is ordinarily the key takeaway from an audit – financial or performance. Whether the public reads this article as a summary of audit findings without profound relevance (akin to a failure to dot the i and cross the t) or an obfuscation of the risk of a serious health hazard (i.e., bad water) is not clear. Many things are accomplished with ambiguity.