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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

Released: August 23, 2019 -- [read complete report - pdf]

Audit Objective

Determine if District officials are effectively managing cafeteria expenditures.

Key Findings

  • The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund.
  • No one at the District calculated the cost or revenue-per-meal equivalent (ME).
  • Although District officials selected their cafeteria vendors after advertising for competitive bids, District officials could have saved over $21,000 by purchasing milk through a different vendor.

Key Recommendations

  • The Treasurer should account for all cafeteria expenditures in the cafeteria fund.
  • District officials should calculate and monitor cost- and revenue-per-ME.
  • The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner.

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


The Rotterdam-Mohonasen Central School District (District) serves the Towns of Colonie and Guilderland in Albany County and the Town of Rotterdam in Schenectady County.

The District is governed by the seven-member Board of Education (Board). The Board has overall responsibility over the District’s financial and educational affairs. The Superintendent of Schools is the District’s chief executive officer and is responsible, along with the Assistant Superintendent of Business and other administrative staff, for the District’s day-to-day management under the direction of the Board. The Treasurer is responsible for administering finances and accounting records and reports. The food service supervisor is responsible for managing the District’s six cafeterias and 32 cafeteria employees.

Quick Facts
2018-19 Student Enrollment2,861
2018-19 General Fund Appropriations$53 million
2018-19 School Lunch Fund Appropriations$1.3 million

Audit Period

July 1, 2017 through March 31, 2019.

We extended our audit period to July 1, 2015 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