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NYS Comptroller


Audits of Local Governments and School Districts

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

Released: October 20, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016.


The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools with approximately 7,100 students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were approximately $190 million.

Key Findings

  • The Board adopted budgets for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million.
  • The Board appropriated fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used.
  • We determined that three of the District’s six reserves may be overfunded.

Key Recommendations

  • Adopt general fund budgets that include realistic appropriation estimates.
  • Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not needed and not used to fund District operations.
  • Review all reserves currently established and determine if the balances are necessary and reasonable.

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