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NYS Comptroller


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December 11, 2013, 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 Cleveland Hill Union Free School District, West Buffalo Charter School and West Valley Central School District.

“My office’s audits of school districts, charter schools and BOCES help schools improve their financial management practices,” DiNapoli said. “These audits are tools for schools to make sure proper policies and procedures are in place to protect taxpayer dollars and provide students with the best possible education.”

Cleveland Hill Union Free School District – Financial Condition (Erie County)
For the fiscal years 2010-11 through the 2012-13, school district officials over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. During this period, the district generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. As of June 30, 2013, the district’s unexpended surplus funds exceeded statutory limits by approximately $3.2 million.

West Buffalo Charter School – Student Enrollment and Billing (Erie County)
The school correctly billed school districts of residence and, overall, maintained adequate supporting documentation regarding students’ residency. However, auditors found nine students’ files did not contain the required proof of residency.

West Valley Central School District – Financial Management (Cattaraugus County)
District officials have levied unnecessarily high taxes and withheld significant funds from productive use. For example, district officials over-estimated expenditures over the past four years by more than $3.8 million, resulting in operating surpluses totaling $1.3 million.


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.

Albany Phone: (518) 474-4015 Fax: (518) 473-8940
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