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August 15, 2014, Contact: Press Office (518) 474-4015

Comptroller DiNapoli Releases School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango Forks Central School District, Hamburg Central School District, Lackawanna City School District, Shelter Island Union Free School District and the Tri-Valley Central School District.

“In an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”

Chenango Forks Central School District – Financial Condition (Broome County)
The district initiated some significant steps to reduce expenditures and maintain financial stability beginning in the 2010-11 fiscal year. However, the board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring expenditures.

Hamburg Central School District – Capital Project (Erie County)
The district was not transparent in its use of capital project funds. The district set aside over $6.6 million for general construction and site work contracts, which was not part of the project’s original scope. Also, the board president did not approve all change orders and allowance disbursement forms, as required.

Lackawanna City School District – Financial Condition (Erie County)
Over the last four years, district officials overestimated expenditures by more than $12 million. District officials do not prepare cash flow statements and therefore cannot assess the district’s ability to generate sufficient cash inflow to meet its obligations in a timely manner. In addition, the board has not yet developed a multiyear financial plan.

Shelter Island Union Free School District – Financial Condition (Suffolk County)
The board planned operating deficits in its budgets for the 2009-10 through 2012-13 fiscal years and appropriated fund balance to help finance the ensuing year’s operations. However, it underestimated revenues and overestimated expenditures when developing budgets, which caused the district to have operating surpluses totaling approximately $1.2 million for these four years rather than deficits. As a result, the district accumulated surplus funds at levels that were 10 to 12 percent of the ensuing years’ budgets, nearly three times greater than the amount allowed by law.

Tri-Valley Central School District – Budgeting (Sullivan County)
The board did not adopt reasonable budgets. Budgeted expenditures were significantly higher than needed. As a result, the district’s reported fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013.



For access to state and local government spending and nearly 50,000 state contracts, visit The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.


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