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NYS Comptroller


Audits of Local Governments and School Districts

Hammondsport Central School District – Nonresident Tuition (2016M-248)

Released: September 30, 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, 2012 through June 16, 2016.


The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 million.

Key Findings

  • The Treasurer did not use correct attendance dates when calculating tuition bills for all students.
  • Two home districts were underbilled by $5,078 and one home district was overbilled by $638.

Key Recommendations

  • Implement procedures specifying the method to be used to determine the attendance dates of nonresident students placed at the District.
  • Issue corrected bills to the home districts for the identified errors.

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