Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)

Issued Date
October 15, 2021

[read complete report - pdf] | [read complete 2016 report - pdf]

Purpose of Audit

The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.


The Horseheads Central School District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District is governed by an elected nine-member Board of Education.

Results of Review

Based on our limited procedures, it appears that the District has made progress implementing corrective action. Of the eight audit recommendations, two recommendations were implemented, five recommendations were partially implemented and one recommendation was not implemented.