New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chatham Central School District, Cherry Valley-Springfield Central School District, Edmeston Central School District, Kenmore-Town of Tonawanda Union Free School District, Penfield 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.”

Chatham Central School District – Financial Condition (Columbia County)

The district realized operating surpluses because the board overestimated expenditures when developing budgets. The district has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when reserve funds are to be used.

Cherry Valley-Springfield Central School District – School Lunch Operations (Otsego County)

The district is serving nutritious meals to its students. However, the meals cost more to prepare than the revenue generated by the meal sales.

Edmeston Central School District – School Lunch Operations (Otsego County)

The district serves nutritious meals to its students and cafeteria staff produce the meals in a productive manner. However, meals cost more to prepare than the revenue generated by the meal sales.

Kenmore-Town of Tonawanda Union Free School District – Financial Management (Erie County)

The district consistently appropriated fund balance that was not needed to finance operations. In addition, the district overfunded three reserves by approximately $5.6 million, incorrectly recognized $1.2 million in liabilities and accumulated $905,606 in the debt reserve as of June 30, 2014.

Penfield Central School District – Financial Management (Monroe County)

The district adopted budgets with overestimated expenditures and appropriated fund balance to finance operations that was not actually used. As of June 30, 2015, two reserves with balances totaling approximately $8 million are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally regulated limit by more than $45,000.

For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY. 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.