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NYS Comptroller


Audits of Local Governments and School Districts

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

Released: March 18, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015.


The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which operates one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million.

Key Findings

  • The District issued a revenue anticipation note (RAN), even though it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15.
  • Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, issued after goods and services were ordered or received.

Key Recommendations

  • Issue a RAN only when the District needs funds to improve short-term cash flow.
  • Ensure that staff members comply with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use of confirming purchase orders to emergency situations.

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