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NYS Comptroller


Audits of Local Governments and School Districts

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

Released: May 27, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015.


The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two schools with approximately 924 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million.

Key Findings

  • The District under-billed Ripley Central School District by $41,125.
  • One nonresident student was not billed for $14,438 in tuition costs.
  • District officials also do not regularly review and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition rate.

Key Recommendations

  • Ensure that Ripley CSD is properly billed in accordance with the contract.
  • Clarify and update its policy related to determining the residency of students attending the District and the requirements for allowing students to attend tuition-free.
  • Regularly monitor the tuition rate being charged compared to the net cost per student and the SED-calculated nonresident tuition rates.

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