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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

Released: January 18, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Board and District officials implemented cost-effective measures to control expenditures.

Key Findings

  • The Board shared the Superintendent and Business Administrator positions with other districts. We estimated that officials attained cost savings totaling $326,000 over the previous three years.
  • The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing expenditures by $90,000 since 2013-14.
  • District officials could potentially save taxpayers $284,000 per eight-student classroom by providing select special education services in-house.

Key Recommendations

  • Periodically analyze shared positions and sports programs to ensure they remain cost-effective.
  • Continue to pursue cost-effective measures by exploring the potential for offering select special education services in-house.
  • Formalize any shared services agreements with the other districts to ensure all parties understand the terms.

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


The Livingston Manor Central School District (District) serves seven towns in Delaware, Sullivan and Ulster Counties. The District is governed by the Board of Education (Board), which is composed of five elected members, and is a component district of the Sullivan County Board of Cooperative Educational Services (BOCES).

The Board is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools (Superintendent) is responsible, along with other administrative staff, for day-to-day management under the Board’s direction. The Business Administrator is responsible for administering finances and accounting records and reports.

Quick Facts
2016-17 Enrollment416
2018-19 General Fund Appropriations$16.9 million

Audit Period

July 1, 2016 – June 15, 2018.
We extended our audit period back to July 1, 2013 to analyze expenditure 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