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November 5, 2010


DiNapoli's Office Completes Audit of the Elmsford Central School District

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Elmsford Union Free School District - Internal Controls Over Tax Certiorari Reserves.

“As Comptroller, I’m committed to using the audit process to make sure state and local governments run as efficiently as possible,” DiNapoli said.  “These audits are tools governments should use to better protect taxpayer dollars. Tax certiorari reserve funds are real-time accounts and must be used shortly after the cash is deposited. For whatever reason, the board didn’t understand this and waited until after the fact to create three funds. That shouldn’t have happened.”

DiNapoli’s auditors found that the board did not have authority to establish a tax certiorari reserve in fiscal year 2007-08 for prior fiscal years. Tax certiorari reserve funds may not be created for previous years and can only be established for the year in which the money is deposited in the reserve. Therefore, the board lacked authority to establish the tax certiorari reserve funds retroactively for fiscal years 2004-05, 2005-06 and 2006-07. The 2007-08 tax certiorari was also improperly established because it was established after the 2007-08 tax levy was set.

In addition, DiNapoli’s auditors found that the board cumulatively overfunded these reserves by approximately $8.9 million. However, upon counsel’s recommendation, the board reduced the 2007-08 tax certiorari reserve fund by $1.7 million and returned it to the general fund.

For a full copy of the audit, Click Here.

If you have any questions, or would like a comment from the Comptroller’s press office regarding this audit, please call 518-474-4015, or send an email to



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