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NYS Comptroller


Audits of Local Governments and School Districts

Lyons Central School District – Multiyear Planning (2015M-337)

Released: March 25, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015.


The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which operates two schools with approximately 930 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 million.

Key Findings

  • District officials have not developed comprehensive multiyear financial and capital plans.
  • District officials have not formalized plans or criteria for specific reserves.

Key Recommendations

  • Develop and adopt comprehensive multiyear financial and capital plans.
  • Adopt a formal reserve plan that includes the accumulation and use of reserve funds.

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