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NYS Comptroller


Audits of Local Governments and School Districts

Sachem Central School District – Fund Balance (2017M-151)

Released: October 6, 2017 -- [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, 2011 through February 28, 2017.


The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an elected nine-member Board of Trustees, operates 15 schools with approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 million.

Key Findings

  • From 2011-12 through 2014-15, total fund balance decreased by $18.9 million.
  • The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability.

Key Recommendations

  • Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and reserves.
  • Continue to monitor and update the District’s multiyear plan to reflect long-term goals for funding operating and capital needs.

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