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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

Released: December 7, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether District officials implemented cost-effective and equitable measures to control expenditures and share services.

Key Finding

  • District officials effectively controlled expenditures, saving approximately $1.1 million since 2014-15, by keeping certain special education classes in-house and sharing officials with other districts.

Key Recommendations

  • Continue to pursue cost-effective measures to minimize expenditures.
  • Monitor the value of shared services provided by the District to ensure the District is equitably compensated by other districts.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.

Background

The Roscoe Central School District (District) serves the Towns of Colchester and Hancock in Delaware County and the Towns of Callicoon, Fremont and Rockland in Sullivan County.

The District is governed by the Board of Education (Board), which is composed of five elected members. The Board is responsible for the general management and control of financial and educational affairs. The Superintendent of Schools (Superintendent) is the chief executive officer and is responsible, along with other administrative staff, for the day-to-day management under the Board’s direction. The Business Official is responsible for financial accounting records and reports.

District officials share the positions of Superintendent and Business Official with other districts. The District shares some classes with other districts, such as certain special education and driver education classes.

Quick Facts
2017–18 Tax Levy$4.7 million
2017–18 Appropriations$8.8 million
2017-18 Enrollment244

Audit Period

July 1, 2016 – June 30, 2018

We extended our audit period back to July 1, 2013 to analyze financial trends.


Local Government and School Accountability Contact Information:

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