Wyandanch Union Free School District – Budget Review (B21-7-1)

Issued Date
April 09, 2021

[read complete report - pdf]

Purpose of Budget Review

The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.


The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year.

Key Findings

  • We found that the significant revenue and expenditure projections in the proposed budget are reasonable.
  • District officials did implement the recommendations in our July 2020 budget review letter.
  • The District's proposed budget complies with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by law.

Key Recommendation

  • This budget review did not have any recommendations.