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NYS Comptroller


Audits of Local Governments and School Districts

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

Released: March 28, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the internal controls over selected District financial activity for the period July 1, 2012 through November 20, 2013.


The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, which comprises seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $82 million.

Key Findings

  • District officials did not verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for non-OEM options installed on 12 of the buses.
  • The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment insurance and tax reduction reserves), totaling $2.2 million, appeared higher than necessary to fund costs that can be legally paid from these reserves.

Key Recommendations

  • Request the appropriate price lists from vendors when purchasing vehicles on State contract and compare the vendor’s pricing with the State contract list prices.
  • Develop a plan for the use of excess amounts in reserve funds in a manner that benefits District taxpayers.

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