Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

Released: December 19, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014.


The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which is governed by an elected nine-member Board of Education, operates two schools with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million.

Key Findings

  • The Board did not adopt structurally balanced budgets based on reasonable estimates.
  • The District retained more fund balance than was legally allowable.

Key Recommendations

  • Adopt general fund budgets that are structurally balanced and include realistic estimates for revenues and appropriations.
  • Develop and adopt a fund balance policy establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan for use of the surplus unrestricted fund balance.

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