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NYS Comptroller


Audits of Local Governments and School Districts

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

Released: October 27, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the timeliness of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017.


The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an elected nine-member Board of Education, operates four schools with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 million.

Key Finding

  • District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to ensure the timely receipt of transportation State aid.

Key Recommendation

  • Establish comprehensive written policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible transportation State aid.

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