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NYS Comptroller


Audits of Local Governments and School Districts

Johnson City Central School District – Financial Condition (2015M-204)

Released: December 31, 2015 -- [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, 2013 through March 10, 2015.


The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools with approximately 2,600 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 million.

Key Finding

  • The Board did not adopt any formal plans for funding reserves or for the planned use of fund balance.

Key Recommendation

  • Include the funding and use of reserves in the budget plan each year and develop a plan for the use of fund balance and reserves 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