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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Elmont Union Free School District – Financial Condition (2017M-82)


Released: July 21, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016.

Background

The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 million.

Key Findings

  • The District overestimated expenditures by $19 million for fiscal years 2013-14 through 2015-16.
  • For fiscal years 2013-14 through 2015-16, the Board adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was used.

Key Recommendations

  • Adopt budgets that include realistic estimates for appropriations.
  • Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not needed and not used to fund District operations.

Local Government and School Accountability Contact Information:

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