Candor Central School District – School Lunch Operations (2015M-173)

Issued Date
November 27, 2015

Purpose of Audit

The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015.


The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in Tompkins County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170.

Key Findings

  • The District is serving nutritious meals to its students, but the meals cost more to prepare than the revenue generated by sales.
  • The District’s productivity level for meals per labor hour (MPLH) is below industry averages.

Key Recommendations

  • Closely monitor cafeteria operational costs and, where possible, implement plans to control the costs of food, materials, labor and benefits.
  • Monitor the MPLH and consider taking measure to move toward the industry standard for MPLH.