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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Bemus Point Central School District - Capital Projects (2019M-212)

Released: February 14, 2020 -- [read complete report - pdf]

Audit Objective

Determine whether the District properly and transparently used capital project resources.

Key Findings

  • District officials could have presented the capital project to the voters in a more transparent manner.
  • The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory bid limit.

Key Recommendations

  • Present the capital project plan transparently to voters.
  • Properly approve all change orders and competitively bid change orders exceeding the statutory bidding limit.

District officials generally disagreed with our findings but indicated they would take corrective action.


The Bemus Point Central School District serves the Towns of Ellery, Ellicott and Gerry in Chautauqua County.

The District is governed by an elected seven-member Board of Education (Board). The Superintendent of Schools (Superintendent) is the chief executive officer and is responsible for day-to-day management. The Business Manager is responsible for the administration and supervision of financial activities.

District officials completed a $16.5 million District-wide capital improvement project in 2019, which involved constructing, renovating and improving various buildings and sites.

Quick Facts
2018-19 General Fund Budget$15.5 million
2013 Capital Project Budget$16.5 million

Audit Period

July 1, 2015 – September 12, 2019

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