TOWN OF RAMAPO 237 Route 59 Suffern, New York 10901 (845) 357-5100 Fax: (845) 357-3877 PATRICK J. WITHERS Deputy Supervisor Councilman April 28, 2016 To: PKF O’Connor Davies, LLP Receipt of your letter dated April 26, 2016 is acknowledged. Since your letter is not accurate and the background of your attached letter needs to be made part of the public record, I write to advise as follows. First, since the SEC Charges were recently filed, I have expressed on multiple occasions that your Firm should be discharged as the Accountants and Advisors to the Town. The fact that you now claim to have withdrawn your engagement letter with the Town to provide audit services is no surprise to informed people. The record should be clear that while only the Town Board can accept your claimed “withdrawal of the engagement,” I still believe your Firm should be discharged for your acts and omissions in the matters referenced in the recent SEC filing. Second, your claim of “the refusal of a Town officer to cooperate with us to develop information that would be helpful to us and the Town” is false. I am aware that you recently requested the Town Assessor to provide you with information about issues with the Ambulance District and other Town taxing matters that are the subject of the very charges that the SEC has filed against the Town. The Town Assessor has no obligation to render opinions to your Firm. Furthermore, as the Town Assessor is now busy with the current and time sensitive requirements to deal with important Town real property tax matters, I know you were told to make any request for information as part of a Freedom of Information Law (“FOIL”) request that any person or entity would be required to file in order to obtain such information. Why your Firm elected not to do so as a matter of public record is curious at least at these times. Town Taxpayers have a right to know that the Town is moving forward despite these charges and your unusual requests to the Town Assessor at this time are suspect. Finally, your purported resignation can only be accepted by Town Board action, and any expense the Town incurs because of your action will be the responsibility of your Firm to pay. Town taxpayers must not continue to bear the costs of any professional wrongdoing. Sincerely, PATRICK J. WITHERS Deputy Supervisor, Councilman CC: Ramapo Town Board