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NYS Comptroller


Audits of Local Governments and School Districts

East Islip Union Free School District – Financial Condition (2015M-283)

Released: January 29, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015.


The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $111 million.

Key Findings

  • The Board adopted budgets that consistently overestimated expenditures.
  • District officials did not have resolutions establishing two reserve funds totaling $1.7 million or resolutions that included the intent or funding levels for three reserves totaling $4.1 million.

Key Recommendations

  • Discontinue the practice of adopting budgets that overestimate expenditures.
  • Ensure that each reserve fund is established by a resolution that includes the rationale, objective and funding level.

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