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NYS Comptroller


Audits of Local Governments and School Districts

Starpoint Central School District – Financial Condition (2015M-266)

Released: February 5, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015.


The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools with approximately 2,700 students, is governed by an elected nine-member Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 million.

Key Findings

  • The Board has consistently overestimated appropriations in its adopted budgets.
  • The District maintained an inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve by $820,000.
  • The District has not used its debt reserve to fund debt payments, as required.

Key Recommendations

  • Develop realistic estimates of appropriations and the use of fund balance in annual budgets.
  • Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in accordance with applicable statutory provisions.
  • Properly report and use statutorily restricted debt reserves to pay related debt service.

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