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NYS Comptroller


Audits of Local Governments and School Districts

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

Released: October 24, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s financial activities for the period July 1, 2012 through April 22, 2014.


The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton and Tioga in Tioga County; and the Towns of Danby and Newfield in Tompkins County. The District, which is governed by an elected seven-member Board of Education, operates three schools with approximately 960 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 million.

Key Findings

  • The Board has adopted budgets with reasonable estimates and has set aside sufficient reserves.
  • District officials have engaged in multiple cost-savings opportunities, reduced staffing, paid down debts and sought lower-cost health insurance.

Key Recommendations

  • There are no recommendations as a result of 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