Audit Reports

The accounting firm of O'Connor Davies Munn & Dobbins recently completed their annual independent audit report for the district for the year ending June 30, 2020

Current and Past Reports

New York State Comptroller's Office - July 2019 Audit
The New York State Comptroller's Office conducts periodic audits of school districts throughout New York State. The following is the most recent audit, which was issued in July 2019. Click here for the auditors's report.
In its report, the Comptroller's office stated:

Audit Objective

Determine whether the Board properly managed reserves.

Key Findings

  • The Board did not adopt written policies establishing the financial objectives, funding levels and conditions for use for the District’s reserves.
  • The District’s tax certiorari reserve balance could fund approximately eight years of claims.
  • The Business Official’s report of reserves did not comply with some requirements of the Board’s policy.

Key Recommendations

The Board should:

  • Adopt a written policy outlining the financial objectives, optimal funding levels and conditions for use for each reserve.
  • Perform an analysis of the tax certiorari reserve fund balance to determine proper funding levels.
  • Ensure the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy.

District officials generally agreed with our recommendations and indicated they will take corrective action.



New York State Comptroller's Office - June 2011 Audit
The New York State Comptroller's Office conducts periodic audits of school districts throughout New York State. The following is the most recent audit, which was issued in June 2011.

In  their recent audit report, the Comptroller's office states:

"The objective of our audit was to examine the District’s administrative costs relating to instructional technology operations and claims processing for the period July 1, 2009 through July 13, 2010. Our audit addressed the following related questions:

  • Has the District implemented performance measures to effectively and efficiently manageadministrative costs of instructional technology operations?
  • Does the District have a process in place to ensure that payments are made for proper District purposes?

New York State Comptroller's Office - January 2011 Audit
The New York State Comptroller's Office conducts periodic audits of school districts throughout New York State. The following is the most recent audit, which was issued in January 2011.

In  their recent audit report, the Comptroller's office states "In accordance with these goals, we conducted an audit of 20 school districts throughout New York State. The objective of our audit was to determine whether school districts have adequate internal controls over the payment of health insurance for retirees; specifically, to determine if school districts have made health insurance payments for retirees or their spouses and/or dependents where eligibility has been precluded by death."