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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Deposit Central School District - Financial Condition (2018M-204)

Released: February 8, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.

Key Findings

District officials have:

  • Implemented measures to contain costs in the general fund. Over the last three fiscal years, general fund expenditures have increased 8 percent while revenues have increased 5 percent.
  • Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over $100,000.

Key Recommendations

  • The Board should continue to examine the costeffectiveness of special education services and offer programs in-house when it is cost-effective to do so.
  • District officials should examine ways to gain more control over cafeteria menu options in an effort to increase student participation.

District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the District’s response letter.


The Deposit Central School District (District) is located in the Towns of Deposit, Masonville and Tompkins in Delaware County and the Town of Sanford in Broome County.

The Board of Education (Board) is responsible for managing and controlling the District’s financial and educational affairs. The Superintendent of Schools (Superintendent) is responsible, along with other administrators, for the District’s day-to-day management and for developing and administering the budget.

The District is a component district of the Broome-Tioga Board of Cooperative Educational Services (BOCES). The Business Official, shared through BOCES with another district, plays a key role in the daily administration of the Business Office. The Cafeteria Manager, a BOCES employee, is in charge of the day-to-day cafeteria operations.

Quick Facts
2018-19 General Fund Appropriations$16.3 million
2017-18 Enrollment488
2017-18 General Fund Expenditures$15.2 million
2017-18 Cafeteria Fund Expenditures$489,869

Audit Period

July 1, 2016 – April 9, 2018

We extended our audit period back to July 1, 2014 and forward to July 1, 2018 to analyze 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