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NYS Comptroller


Audits of Local Governments and School Districts

Lansing Central School District – Financial Management (2015M-256)

Released: January 15, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015.


The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.4 million.

Key Findings

  • Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit.
  • Budgeted appropriations exceeded actual expenditures by an average of more than 4 percent per year.

Key Recommendations

  • Ensure that the amount of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers.
  • Develop more realistic budget appropriations based on prior actual results and anticipated operations.

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