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NYS Comptroller


Audits of Local Governments and School Districts

Smithtown Central School District – Capital Projects (2016M-202)

Released: August 19, 2016 -- [read complete report - pdf]

Purpose of Audit

The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015.


The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools with approximately 9,700 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million.

Key Findings

  • The Board did not authorize an appropriation for a project, which prevented it from establishing the total estimated cost for the project.
  • The Board received monthly reports from the project administrator, but they did not comply with District policy. Reports were missing project specific information that would assist Board members in determining the status of each capital project.
  • Of the four projects reviewed, the District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in the capital fund for several years, dating back to September 2012.

Key Recommendations

  • Ensure that all capital projects are properly authorized and established with a maximum estimated cost.
  • Require the capital project administrator to submit periodic reports that show actual revenues and expenditures over the life of each project compared to the approved budget.
  • Transfer the unexpended funds for closed projects to the financing sources they originated from.

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