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NYS Comptroller


Audits of Local Governments and School Districts

South Lewis Central School District – Financial Condition (2016M-83)

Released: June 10, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015.


The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three schools with approximately 1,050 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 million.

Key Findings

  • The District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15.
  • The Board has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance.

Key Recommendations

  • Ensure that the District’s unassigned fund balance is in compliance with statutory limits.
  • Formulate long-term capital and operations plans for the use of excess unassigned fund balance in the general fund in a manner that benefits District residents.

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