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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

East Moriches Union Free School District - Budget Review (B7-15-5)


Released: April 9, 2015 -- [read complete report - pdf]

Purpose of Budget Review

The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year.

Background

The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their tentative budget for the next succeeding fiscal year.

Key Findings

  • We found that the significant revenue and expenditure projections in the tentative budget are reasonable, except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes.
  • We believe revenues from tuition payments received from other districts may be overestimated.
  • The District’s preliminary budget complies with the tax levy limit.

Key Recommendations

  • Calculate the payment of social security and Medicare taxes for applicable projected salaries at the established rates and adjust the budgeted appropriations as necessary.
  • Review the appropriation for charter school tuition costs and adjust the budget, if necessary.
  • Review its contracts with the other school districts and reduce the budgeted tuition revenues.

Local Government and School Accountability Contact Information:

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