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NYS Comptroller


Audits of Local Governments and School Districts

East Moriches Union Free School District -- Budget Review (B7-16-3)

Released: April 1, 2016 -- [read complete report - pdf]

Purpose of Budget Review

The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal year.


The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their tentative budget for the next succeeding fiscal year.

Key Findings

  • We found that the significant revenue and expenditure projections in the tentative budget are reasonable.
  • District officials generally implemented recommendations from the 2015 budget review letter.
  • The District’s tentative budget complies with the tax levy limit.

Key Recommendations

  • This budget review did not contain any recommendations.

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