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NYS Comptroller


Audits of Local Governments and School Districts

Salamanca City School District – Energy Reduction (2011M-259)

Released: February 17, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if recently completed capital projects for the middle school/high school complex included steps to reduce overall energy consumption, and if energy consumption was indeed reduced for the periods July 2004 through June 2006 (pre-project) and July 2009 through June 2011 (post-project).


The Salamanca City School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises seven elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are approximately $25 million, funded primarily with State aid, real property taxes and grants. In 2004 District officials began planning for a $60 million capital improvement project to improve the District’s educational environment and reduce energy costs. The project was completed during 2009.

Key Findings

  • Our audit revealed that District officials did plan for and include specific items targeted at reducing energy consumption in the project. This effort resulted in net annual savings of approximately $17,000 per year at the middle school/high school complex.
  • The District was able to further save local taxpayers money with State building aid funding of $5.7 million to offset the energy upgrade cost.

Key Recommendations

  • There are no recommendations for this audit. We applaud the District for both the large and small initiatives it has undertaken to help reduce energy costs.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236