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August 27, 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 Broadalbin-Perth Central School District, Medina Central School District, Owego-Apalachin Central School District and the Sullivan West 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.”

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (Fulton County)
Auditors found health insurance buyout payments and separation payments were accurate, in compliance with the terms of employee contracts and approved by the board.

Medina Central School District – Reserve Funds (Orleans County)
The total balance of the district’s reserves has increased from $1.2 million to $12.5 million over the last five years. The district funded a repair reserve without the required voter approval. The district also established and funded a liability reserve to $800,000 for a purpose that was not permissible.

Owego-Apalachin Central School District – Capital Project and Financial Condition (Tioga County)
District officials did not develop reasonable estimates for expenditures and use of fund balance in the annual budget. While revenue estimates were generally close to the actual revenues received, expenditures for fiscal years 2008-09 through 2012-13 were significantly overestimated. Auditors also found the board planned properly for an ongoing capital project, but monitoring the project’s progress has been hampered by a lack of information.

Sullivan West Central School District – Financial Condition (Sullivan County)
District officials consistently overestimated budget appropriations and used more unexpended surplus funds than necessary to fund operations. The district incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for authorized purposes.


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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