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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Schenevus Central School District - Financial Condition (2018M-83)

Released: August 17, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether District officials adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds.

Key Findings

  • Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing costs through attrition and planning to use retirement reserves.
  • The cafeteria fund incurred deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300.

Key Recommendations

  • Continue to monitor the financial plan for stabilizing the general fund and address any unforeseen expenditures changes to expected funding.
  • Complete a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing expenditures to reduce the cafeteria fund’s reliance on the general fund.

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


The Schenevus Central School District (District) serves the Towns of Decatur, Maryland, Milford, Roseboom and Westford in Otsego County.

The District is governed by the fivemember elected Board of Education (Board). The Board is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive officer and responsible, along with other administrative staff, for day-to-day management and developing the general fund budget. The District contracts with the Otsego- Northern Catskills Board of Cooperative Education Services (ONC BOCES) for a Food Service Director who oversees the cafeteria operations and develops the budget.

Quick Facts
2016-17 Enrollment365
2017-18 General Fund Appropriations$9 million
2017-18 Cafeteria Fund Appropriations$218,000

Audit Period

July 1, 2016 – January 17, 2018

We extended our audit period back to July 1, 2014 and forward to February 28, 2018 to analyze and project financial trends.

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