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NYS Comptroller


Audits of Local Governments and School Districts

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

Released: August 29, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014.


The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 million.

Key Findings

  • District officials raised students’ standardized test scores using teaching and learning technologies.
  • District officials reduced general fund expenditures by more than $613,000 annually by moving students in special education classes at BOCES to in-house classes.
  • District officials obtained more than $1.6 million in new computer equipment with State and BOCES aid, resulting in no net increase in general fund costs, and reduced the tax levy by more than 5 percent.

Key Recommendations

  • There are no recommendations for this audit.

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