Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

Issued Date
December 07, 2018

[read complete report - pdf]

Audit Objective

Determine whether District officials implemented cost-effective and equitable measures to control expenditures and share services.

Key Finding

  • District officials effectively controlled expenditures, saving approximately $1.1 million since 2014-15, by keeping certain special education classes in-house and sharing officials with other districts.

Key Recommendations

  • Continue to pursue cost-effective measures to minimize expenditures.
  • Monitor the value of shared services provided by the District to ensure the District is equitably compensated by other districts.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.