Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

Issued Date
July 29, 2016

Purpose of Audit

The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016.


The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 million.

Key Findings

  • District officials have not developed a formal, documented multiyear capital plan.
  • The District developed a reserve plan that includes details regarding the anticipated use of reserve funds for a five-year period but this plan does not include information related to funding and maintaining the individual reserve funds; District officials also have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve policy.

Key Recommendations

  • Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline for completion of capital improvements, funding sources for these projects and any economic or environmental factors which could affect the plan.
  • Adopt a reserve fund plan that addresses the accumulation, use and maintenance of reserve funds and analyze existing reserve levels. If necessary, make statutorily allowed transfers between reserve funds to best align funds with long-term needs and/or use the funds to reduce