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NYS Comptroller


Audits of Local Governments and School Districts

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

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

Purpose of Audit

The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016.


The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000.

Key Findings

  • The District’s number of meals per labor hour (MPLH) is significantly lower than industry standards.
  • Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 per year.

Key Recommendations

  • Take action to bring the MPLH closer to industry standards.
  • Complete a cost-per-meal analysis and explore methods for increasing revenues and decreasing expenditures to a level that allows the fund to be self-sustaining.

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