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NYS Comptroller


Audits of Local Governments and School Districts

Croton-Harmon Union Free School District – Budgeting Practices (2011M-269)

Released: February 24, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2010 to August 31, 2011.


The Croton-Harmon Union Free School District is located in the Village of Croton-on-Hudson, Westchester County. The District is governed by the Board of Education which comprises seven elected members. The District’s budgeted expenditures for each of the 2010-11 and 2011-12 fiscal years were $43.86 million.

Key Findings

  • In 2008, the Office of the State Comptroller audited the District and found that the District had more than double the unassigned fund balance permitted by law. Although the report recommended keeping the unassigned fund balance within legal limits, the Board has failed to do so. Since then, the Board and District officials repeatedly overestimated expenditure items, which resulted in the continued accumulation of unassigned fund balance at year-end in excess of what is permitted by real property tax law.

Key Recommendations

  • Adopt realistic budgets, using actual financial results from prior years to project expenditures.
  • Maintain unassigned fund balance within the legal limits permitted.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236