The audit also criticized the village's system of assigning village cars to officials and its spending on telephones.
The audit also criticized the union for failing to demand a strict accounting of the legal services that had been performed.
The audit also criticized the program's record keeping and oversight practices.
The audits released last week did not question the legality of using money from the fund, but criticized accounting and reporting procedures.
The audit also criticized the union for hiring the Lysaght firm without competitive bidding.
An independent audit released in March criticized the agency for questionable bidding and financial practices, including paying for items twice.
After the audit sharply criticized the agency, it agreed to correct the problems, saying it might take a year to do so.
The audit specifically criticized the construction authority's record- keeping and its inability to match graduates with available apprenticeship slots.
Specifically, the audit criticized a severance package of more than $400,000 for Herbert Chesbrough, the center's president and executive director.
Recent audits have sharply criticized naval readiness, saying that even many top officers were unprepared to navigate a modern vessel.