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NYS Comptroller


Audits of Local Governments and School Districts

East Ramapo Central School District – Financial Condition (2013M-141)

Released: July 19, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013.


The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million and $191 million, respectively.

Key Findings

  • The District has experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These deficits were caused by inaccurate budget estimates. As a result of the operating deficits, the District’s fund balance has been depleted.
  • It is estimated that the District will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the proceeds from a property sale to retire the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these budgetary and cash flow problems are addressed, future District operations could be adversely impacted.

Key Recommendations

  • Develop reasonable revenue and expenditures estimates and reduce reliance on one-time revenues to finance recurring expenditures as they will not be available for future budgetary purposes.
  • Develop a plan to address the additional unanticipated shortfall for 2013. Monitor and adjust budgeted revenues and expenditures to avoid operating deficits.

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