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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Hornell City School District - Financial Management (2019M-38)

Released: June 21, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Board adequately managed the District’s financial condition.

Key Findings

  • Conservative budgeting has produced operating surpluses negating the use of appropriated fund balance.
  • Certain reserve balances were excessive.
  • District officials did not develop comprehensive written multiyear financial or capital plans.

Key Recommendations

  • Discontinue the practice of appropriating fund balance that is not needed or used to fund operations.
  • Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes.
  • Develop comprehensive multiyear financial and capital plans that set long-term objectives and goals.

District officials generally agreed with our recommendations and indicated they plan to initiate corrective action.

Background

The Hornell City School District (District) serves the City of Hornell as well the Towns of Fremont, Hornellsville and Howard in Steuben County.

The District is governed by a seven-member Board. The Superintendent of Schools (Superintendent) is responsible, along with other administrative staff, for managing day-to-day operations under the Board’s direction. The Business Administrator is responsible for the administration and supervision of financial activities, including working with the Superintendent as budget officer to develop and administer the budget.

Quick Facts
Employees430
Enrollment2,000
2018-19 Appropriations$39.5 million

Audit Period

July 1, 2015 – December 3, 2018


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