Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

Released: June 17, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the effectiveness of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015.


The South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 resident students who attend Binghamton City School District on a tuition basis. The District is governed by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal year were $427,903.

Key Finding

  • The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported.

Key Recommendations

  • There were no recommendations as a result of this audit.

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