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NYS Comptroller


Audits of Local Governments and School Districts

Lewiston-Porter Central School District – Financial Condition (2014M-202)

Released: October 10, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014.


The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and operates four schools with approximately 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million.

Key Findings

  • The Board used fund balance as a financing source in the annual general fund budgets until it was nearly depleted.
  • The District realized negative budget variances for revenues from fiscal years ending 2011 through 2013 and for expenditures over the last four fiscal years.
  • The District improperly used two reserves to help fund general fund operations during the 2012-13 fiscal year.

Key Recommendations

  • Reduce reliance on fund balance as a financing source in the annual budget.
  • Closely monitor actual operating results to prevent unfavorable budget variances and further deterioration of unrestricted fund balance.
  • Develop and adopt a reserve policy and ensure that reserves are properly used.

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