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NYS Comptroller


Audits of Local Governments and School Districts

Warrensburg Central School District – Cafeteria Fund Financial Condition (2012M-204)

Released: December 28, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the cafeteria fund’s financial condition for the period July 1, 2010, to May 25, 2012.


The Warrensburg Central School District (District) is located in the Towns of Warrensburg, Thurman, Stony Creek, Bolton, Lake George, Chester, Johnsburg and Horicon, in Warren County. The District is governed by the Board of Education (Board) which comprises seven elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were $18.5 million.

Key Finding

  • Prior to the 2009-10 fiscal year the Board and the Business Administrator did not monitor the cafeteria fund’s financial condition or take appropriate action to maintain the fund’s financial stability. This resulted in annual operating deficits and more than $200,000 being advanced from the general fund to subsidize cafeteria operations. As of June 30, 2010, the cafeteria fund had a deficit fund balance totaling $191,556. Subsequent to the 2009-10 fiscal year, the Business Administrator has actively monitored the cafeteria fund and prepares financial reports for the Board to review. The Board has also taken actions to improve the cafeteria operations.

Key Recommendation

  • Continue to closely monitor financial operations and take appropriate actions to maintain the District’s financial stability in cafeteria fund.

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