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NYS Comptroller


Audits of Local Governments and School Districts

Westmoreland Central School District – State Transportation Aid (2017M-220)

Released: December 22, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017.


The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has approximately 950 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $21.2 million.

Key Findings

  • District officials did not apply for State transportation aid within one year of purchase for 18 buses purchased during our audit period.
  • During our audit, the Business Manager prepared and submitted State aid forms to the New York State Department of Education for the 18 buses, and the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22.

Key Recommendations

  • Implement procedures to ensure the timely preparation and submission of transportation aid forms.
  • Ensure that the Business Manager prepares an annual reconciliation of transportation aid expected to be received with the actual amounts received.

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