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NYS Comptroller


Audits of Local Governments and School Districts

Guilderland Central School District – Cash Disbursements (2017M-29)

Released: June 2, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s cash disbursement transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016.


The Guilderland Central School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is governed by an elected nine-member Board of Education, operates seven schools with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million.

Key Finding

  • District officials have ensured that cash disbursements are adequately supported, for District purposes and properly recorded.

Key Recommendations

  • There were no recommendations as a result of this audit.

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