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NYS Comptroller


Audits of Local Governments and School Districts

Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)

Released: January 22, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through July 28, 2015.


The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester County. The District, which operates three schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41.9 million.

Key Finding

  • The District has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels.

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