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NYS Comptroller


Audits of Local Governments and School Districts

Hancock Central School District – School Lunch Operations (2015M-176)

Released: November 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015.


The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates two cafeterias that service approximately 380 students and 150 employees, is governed by a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900.

Key Findings

  • The District serves nutritious meals to its students, but the meals costs more to prepare than the revenue generated by sales.
  • The District’s productivity level for meals per labor hour (MPLH) is below industry averages.

Key Recommendations

  • Closely monitor cafeteria operational costs and, where possible, implement plans to control costs.
  • Monitor the MPLH and consider taking measures to move toward the industry standard.

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