South Seneca Central School District...full- and 5part-time employees. During the 2014-15 fiscalyear, the District had operating expenditures of approximately $21.49 million, funded

Division of LocaL Government & schooL accountabiLity

o f f i c e o f t h e n e w y o r k s t a t e c o m p t r o L L e r

report of ExaminationPeriod Covered:

July 1, 2010 — September 10, 2015

2015M-255

South Seneca Central School District

Financial Management

thomas p. Dinapoli

Page

AUTHORITY LETTER 1

EXECUTIVE SUMMARY 2

INTRODUCTION 4 Background 4 Objective 4 Scope and Methodology 4 CommentsofDistrictOfficialsandCorrectiveAction 4

FINANCIAL MANAGEMENT 6 Financial Condition and Cost Savings 7 Multiyear Planning 10 Recommendations 12

APPENDIX A ResponseFromDistrictOfficials 13APPENDIX B AuditMethodologyandStandards 16APPENDIX C HowtoObtainAdditionalCopiesoftheReport 17APPENDIX D LocalRegionalOfficeListing 18

Table of Contents

11Division of LocaL Government anD schooL accountabiLity

State of New YorkOffice of the State Comptroller

Division of Local Governmentand School Accountability January 2016

DearSchoolDistrictOfficials:

AtoppriorityoftheOfficeoftheStateComptrolleristohelpschooldistrictofficialsmanagetheirdistrictsefficientlyandeffectivelyand,bysodoing,provideaccountabilityfor taxdollarsspent tosupportdistrictoperations.TheComptrolleroverseesthefiscalaffairsofdistrictsstatewide,aswellasdistricts’compliancewithrelevantstatutesandobservanceofgoodbusinesspractices.Thisfiscaloversight is accomplished, in part, throughour audits,which identify opportunities for improvingdistrictoperationsandBoardofEducationgovernance.Auditsalsocanidentifystrategiestoreducedistrict costs and to strengthen controls intended to safeguard district assets.

Following is a report of our audit of the South SenecaCentral SchoolDistrict, entitled FinancialManagement.ThisauditwasconductedpursuanttoArticleV,Section1oftheStateConstitutionandtheStateComptroller’sauthorityassetforthinArticle3oftheNewYorkStateGeneralMunicipalLaw.

This audit’s results and recommendations are resources for district officials to use in effectivelymanagingoperationsandinmeetingtheexpectationsoftheirconstituents.Ifyouhavequestionsaboutthisreport,pleasefeelfreetocontactthelocalregionalofficeforyourcounty,aslistedattheendofthis report.

Respectfullysubmitted,

Office of the State ComptrollerDivision of Local Governmentand School Accountability

State of New YorkOffice of the State Comptroller

2 Office Of the New YOrk State cOmptrOller2

Office of the State ComptrollerState of New York

EXECUTIVE SUMMARY

TheSouthSenecaCentralSchoolDistrict(District)islocatedintheTownsofOvid,Lodi,Romulusand Covert in Seneca County and the Town of Hector in Schuyler County. The District is governed by theBoard of Education (Board),which is composed of seven electedmembers.TheBoard isresponsibleforthegeneralmanagementandcontroloftheDistrict’sfinancialandeducationalaffairs.The Superintendent of Schools (Superintendent)1 is the District’s chief executive officer and isresponsible,alongwithotheradministrativestaff,fortheDistrict’sday-to-daymanagementundertheBoard’sdirection.TheBusinessAdministrator is responsible foroverseeing theDistrict’sfinancialoperations, including accounting for the District’s finances, maintaining accounting records andpreparingfinancialreports.

The District has two schools in operation, an elementary school and a middle/high school, withapproximately750studentsand250full-andpart-time2employees.Duringthe2014-15fiscalyear,theDistricthadoperatingexpendituresofapproximately$21.49million,fundedprimarilybyStateaidandrealpropertytaxes.TheDistrict’sbudgetedgeneralfundappropriationsforthe2015-16fiscalyearareapproximately$23.05million.

Scope and Objective

TheobjectiveofourauditwastoreviewtheDistrict’sfinancialmanagementfortheperiodJuly1,2010throughSeptember10,2015.Ourauditaddressedthefollowingrelatedquestion:

• DidDistrictofficialsadequatelymanagetheDistrict’sfinancialcondition?

Audit Results

DistrictofficialshavegenerallytakenappropriateactiontomanagetheDistrict’sfinancialcondition.Districtofficialstypicallypreparedconservativebudgetswhichgeneratedmodestoperatingsurpluses.TheDistrictexperiencedaplannedoperatingdeficitin2011-12primarilyduetoasignificantreductionin State aid revenues caused by theGapEliminationAdjustment (GEA),3 which lead to District officialsimplementingmultiplecost-savingmeasuresthathelpedtheDistrictimproveandmaintainitsfinancialcondition.Asaresult,theDistrictended2012-13through2014-15withoperatingsurpluses.1 ThecurrentSuperintendentwasappointedinJuly2013.2 Includingcoachesandsubstitutepositions3 Chapter58oftheLawsof2011includesaGapEliminationAdjustment,whichamendedNewYorkStateEducationLaw.TheGEAreferstothegapbetweenbudgetedStateexpendituresandtherevenueavailabletosupportthoseexpenditures.Byreducingthecalculatedformulaaidamountpayabletoeachdistrict,schooldistrictscontributetotheeliminationofthe State budget gap.


AlthoughDistrictofficialsdevelopedamultiyearfinancialplanandincludemultiyearprojectionsintheannualbudgets,aformal,documentedmultiyearcapitalplanhasnotbeendeveloped.Inaddition,the District has not developed a plan to determine the appropriate and necessary reserve fund balance levels or defined its intentions for using reserves as a financing source for capital improvementprojects.Wequestionthereasonablenessofthreereserveswithacumulativebalanceofapproximately$3,380,000.Onereservehasnotbeenusedinthelastfiveyearswhiletheothertwohavebalancesthataretheequivalentofsixand11yearsofaverageannualexpenditures.Thedevelopmentofeffectiveand comprehensive multiyear plans that address capital needs and reserve fund balances and uses wouldgreatlybenefittheDistrictasitfacesfutureeconomicandenvironmentalchallenges.

Comments of District Officials

TheresultsofourauditandrecommendationshavebeendiscussedwithDistrictofficials,andtheircomments,whichappearinAppendixA,havebeenconsideredinpreparingthisreport.Districtofficialsgenerally agreed with our recommendations and indicated that they planned to take corrective action.


Background

Introduction

Objective

Scope andMethodology

The South Seneca Central School District (District) is located in the Towns ofOvid,Lodi,Romulus andCovert in SenecaCounty andthe Town of Hector in Schuyler County. The District is governed by the Board of Education (Board) which is composed of seven elected members. The Board is responsible for the general management and controloftheDistrict’sfinancialandeducationalaffairs.

The Superintendent of Schools (Superintendent)4 is the District’s chief executive officer and is responsible, along with otheradministrativestaff,fortheDistrict’sday-to-daymanagementundertheBoard’sdirection.TheBusinessAdministratorisresponsibleforoverseeing theDistrict’sfinancial operations, including accountingfor the District’s finances, maintaining accounting records andpreparingfinancialreports.

The District has two schools in operation, an elementary schoolandamiddle/highschool,withapproximately750studentsand250full- andpart-time5employees.During the2014-15fiscalyear, theDistricthadoperatingexpendituresofapproximately$21.49million,fundedprimarilybyStateaidandrealpropertytaxes.TheDistrict’sbudgetedgeneralfundappropriationsforthe2015-16fiscalyearareapproximately$23.05million.

The objective of our audit was to evaluate the District’s financialmanagement.Ourauditaddressedthefollowingrelatedquestion:

• Did District officials adequately manage the District’sfinancialcondition?

WeevaluatedtheDistrict’sfinancialmanagementfortheperiodJuly1,2010throughSeptember10,2015.

We conducted our audit in accordance with generally accepted governmentauditingstandards(GAGAS).Moreinformationonsuchstandards and the methodology used in performing this audit are includedinAppendixBofthisreport.

The results of our audit and recommendations have been discussed withDistrictofficials,andtheircomments,whichappearinAppendixA, have been considered in preparing this report.District officials

4 ThecurrentSuperintendentwasappointedinJuly2013.5 Includingcoachesandsubstitutepositions

Comments ofDistrict Officials andCorrective Action


generally agreed with our recommendations and indicated that they planned to take corrective action.

The Board has the responsibility to initiate corrective action. Pursuant toSection 35 ofGeneralMunicipalLaw,Section 2116-a(3)(c)ofNewYorkStateEducationLawandSection170.12oftheRegulationsoftheCommissionerofEducation,awrittencorrectiveactionplan(CAP)thataddressesthefindingsandrecommendationsinthisreportmustbepreparedandprovidedtoourofficewithin90days,withacopyforwardedtotheCommissionerofEducation.Tothe extent practicable, implementation of the CAPmust begin bytheendof thenextfiscalyear.Formore informationonpreparingandfilingyourCAP,pleaserefertoourbrochure,Responding to an OSC Audit Report, which you received with the draft audit report. TheBoardshouldmaketheCAPavailableforpublicreviewintheDistrictClerk’soffice.


Financial Management

DistrictofficialsareaccountabletotaxpayersfortheuseofDistrictresources and are responsible for effectively planning and managing Districtoperations.Districtofficialshavearesponsibilitytoproviderequiredservicesinacost-efficientmannertoensuretaxdollarsarespent in a prudent and economical manner. Legislation passed in 2011limitstheabilityofschooldistrictstoraisetaxes.6Additionally,school districts are legally limited to the amount of unrestricted fund balance7thattheymayretain.Therefore,itisessentialthatofficialsdevelop reasonable budgets and seek opportunities to reduce costs and manage fund balance responsibly.

District officials should also develop comprehensive multiyearfinancial and capital plans to estimate the future costs of ongoingservices, upcoming expenditures and capital needs.Soundpoliciesand procedures coupled with prudent fund balance management and multiyearplanninghelptoensurethatsufficientfundingisavailableto sustain operations, address unexpected occurrences and satisfylong-termobligationsorfuturecapitalexpenditures.

DistrictofficialshavegenerallytakenappropriateactiontomanagetheDistrict’sfinancialcondition.Districtofficialstypicallypreparedconservative budgets which generated modest operating surpluses. The District experienced a planned operating deficit in 2011-12primarilyduetoasignificantreductioninStateaidrevenuescausedby theGapEliminationAdjustment (GEA),8 which lead to District officialsimplementingmultiplecost-savingmeasuresthathelpedtheDistrictimproveandmaintainitsfinancialcondition.Asaresult,theDistrictendedfiscalyears2012-13through2014-15withoperatingsurpluses.AlthoughDistrictofficialsdevelopedamultiyearfinancialplan and include multiyear projections in the annual budgets, aformal,documentedmultiyearcapitalplanhasnotbeendeveloped.Additionally,theplansdonotincorporatetheirintentionsfortheuseofreservesasafinancingsource.Thedevelopmentofeffectiveand

6 School districts are limited to an annual levy increase of 2 percent or the rate of inflation,whichever is lower,withouta60percentmajorityapprovedvoteroverride of the limit.

7 NewYorkStateRealPropertyTaxLawlimitstheamountofunrestrictedfundsaschooldistrictcanretaintonomorethan4percentofthenextyear’sbudgetaryappropriations.

8 Chapter 58 of the Laws of 2011 includes a Gap Elimination Adjustment,which amended NewYork State Education Law. The GEA refers to the gapbetweenbudgetedStateexpendituresandtherevenueavailabletosupportthoseexpenditures.By reducing the calculated formula aid amountpayable to eachdistrict,schooldistrictscontributetotheeliminationoftheStatebudgetgap.


comprehensivemultiyearplanswouldgreatlybenefittheDistrictasitfaces future economic and environmental challenges.

Financial condition can be defined as a school district’s abilityto balance recurring expenditures with recurring revenues whileproviding services on a continuing basis. Financial condition is affectedbytheestimatesincludedintheannualbudget.Inordertoaddress changing budget trends or needs, District officials shouldensure that the District implements practices and procedures designed toaidtheminidentifyingandrealizingcost-savingopportunities.AbestpracticetowardachievingcostsavingsrequiresDistrictofficialsto continually evaluate their operations to identify areas of potential costsavingsorrevenueenhancementsandassesstheextenttowhichimplementation may result in actual savings.

District officials made decisions and implemented steps whichhelpedimprovetheDistrict’sfinancialcondition.Ingeneral,Districtofficials prepared conservative budgets which generated modestoperating surpluses that allowed the District to replenish its depleted fund balance, fund reserves and restore its financial condition toahealthier level.As shown inFigure1, theDistrict experiencedaplanned operating deficit in 2011-12 and operating surpluses infiscalyears2012-13through2014-15.Theoperatingdeficitin2011-12was primarily due to a $2.7million decrease in revenues fromtheprioryear,ofwhich$2.5millionwasduetotheGEAandotherState aid decreases.As a result of these significant aid decreases,theDistrictfounditnecessarytoreduceexpendituresin2012-13byapproximately$800,000.

Financial Condition and Cost Savings


Figure 1: General Fund Operating Results and Fund Balance

2011-12 2012-13 2013-14 2014-15 Totals

Operating Results

Revenues $19,775,948 $20,045,329 $21,462,912 $21,878,534 $83,162,723

Expenditures $20,085,162 $19,394,510 $20,564,596 $21,488,668 $81,532,936

Operating Surplus/(Deficit) ($309,214) $650,819 $898,316 $389,866 $1,629,787

Fund Balance

Beginning Fund Balance $5,062,757 $4,753,543 $5,404,366 $6,302,698

Prior Period Adjustments $0 $4 ($3) $0

Year-End Fund Balance $4,753,543 $5,404,366 $6,302,698 $6,692,564

Appropriated Fund Balance $680,000 $500,000 $350,000 $250,000

Nonspendable Fund Balance $3,500 $3,500 $3,500 $92,383

Assigned Unappropriated Fund Balance $245,642 $29,814 $5,641 $328,322

Restricted Fund Balance $2,979,645 $3,994,503 $4,777,324 $5,171,792

Unassigned Fund Balance $844,756 $876,549 $1,166,233 $850,067

Unrestricted Fund Balance as a % of Ensuing Year's Budgeted Appropriations 4.0% 4.0% 5.2%a 3.7%

a The District had unrestricted fund balance in excess of the 4 percent limit this year primarily due to an overestimated Employee Retirement System expenditure, which was refunded to the District at year end. In order to reduce unrestricted fund balance to within the statutory limit, the Board, at its September 10, 2014 meeting, retroactively transferred $283,000 from unassigned fund balance into the capital projects reserve.

To keep tax increases manageable, District officials implementedmultiplecost-savingandefficiencymeasuresandwereforcedtomakesome difficult decisions to decrease expenditures.Thosemeasuresincludedthefollowing:

• Districtofficialseliminated33positionsin2011-12,resultingin a total annual savings9 of approximately $925,000. TheDistricthassincebeenabletorestorenineofthesepositions,atacostofabout$355,000annually.

• District officials have also implemented or experienced avarietyofotherbudgetcuts,totalingapproximately$200,000in annual savings, which include reductions related tochanging some teaching positions from full- to half-time,retirements of the former Superintendent and other veteran staffandcutbacksinfieldtrips,guestspeakers,sports,specialeducation and individual department budgets.

9 Includingsalaryandbenefits


The District has also implemented certain shared services for cost savingandefficiencypurposes.Forexample:

• The District shares sports programs with the Romulus and Trumansburg Central School Districts. As a result, eachDistrict shares in the cost of these programs.

• TheDistrictreceivesservicesthroughtheTompkins-Seneca-Tioga Board of Cooperative Educational Services central business office, including information technology, accountspayableandpayrollprocessing.TheDistrictbenefitsnotonlyfromcost savings in this arrangement,but it also improvessegregation of duties.

Additional cost savingmeasures pursuedbyDistrict officials haveincludedthefollowing:

• The District negotiated with employee unions to seek alternatives to their current health insurance plans in an effort to contain costs associated with rising health insurance premiums and potential tax implications related to certainprovisionsoftheAffordableCareAct.10

• The District attempted a merger with a neighboring district toreducecosts, improveefficienciesandincreaseStateaid.AlthoughtheproposedmergerwasapprovedbytheDistrict’svoters,themergerdidnotmaterializebecausetheneighboringdistrict’svotersdidnotapprovethemergerinafinalvote.

Overall,Districtofficialshaveattemptedtoanticipatethefutureneedsand environmental factors when managing the District’s financialcondition and have created budgets which take into consideration historicaltrends.Thefinancialdecisionsmadeoverthepastseveralyears have resulted in operating surpluses and corresponding increases in the District’s fund balance and reserves. While we commendDistrictofficialsformakingdecisionswhichhaveaidedinimprovingtheDistrict’sfinancialcondition,officialsneedtocontinuemonitoring the budget and researching additional cost-savingsopportunities due to the restrictions on the District’s ability to raise revenue throughproperty taxes and ensuring the taxburden is notgreater than necessary.

10ThePatientProtection andAffordableCareAct, commonly referred to as theAffordable CareAct (ACA), will impose a penalty on very high cost healthplansbeginningin2018.TheACAcallsfora40percentexcisetaxonemployer-sponsored plans spending more than $10,200 per employee or $27,500 perfamily,ontheamountovertheselimits.TheDistrict’scurrenthealthinsuranceplanwouldbesubjecttothisadditionaltax.


It is important for District officials to develop comprehensivemultiyearfinancialandcapitalplans toestimate thefuturecostsofongoing services and capital needs. Effective multiyear plans project operatingandcapitalneedsandfinancingsourcesoverathree-tofive-yearperiodandallowDistrictofficialstoidentifydevelopingrevenueandexpendituretrends,setlong-termprioritiesandgoalsandavoidlarge fluctuations in tax rates.Multiyear plans also allow Districtofficialstoassesstheeffectandmeritsofalternativeapproachestoaddressfinancialissuessuchastheuseofunrestrictedfundbalanceto finance operations and the accumulation of money in reservefunds.Long-termfinancial planswork in conjunctionwithBoard-adopted policies and procedures to provide the necessary guidance to employeesonthefinancialprioritiesandgoalssetbyDistrictofficials.Additionally,tobemosteffective,Districtofficialsmustmonitorandupdatelong-termplansonanongoingbasistoensurethatdecisionsare guided by the most accurate information available.

Districtofficialsdiddevelopamultiyearfinancialplanthatincludedmultiyear projections in the annual budgets. District officials alsodiscuss capital improvement and maintenance regularly and have a buildingconditionsurveycompletedeveryfiveyears.However,theyhave not developed a formal, documented multiyear capital plan.Ideally, a documented planwill detail the timeline for completionoftheitemsidentifiedinthebuildingconditionsurveyandhowtheDistrictwillfundtheseimprovements.Additionally,Districtofficialshave not developed a plan detailing the accumulation and use of reservefundsasafinancingsourceforthesefutureneeds.

Because District officials have not developed adequate multiyearplans detailing their intentions for accumulating and using reserve funds as a financing source for future needs, we performed ananalysis of reserves.We found the District’s reserve funds, as ofJune 30, 2015, totaled $5.17million, or approximately 23 percentof total budgeted appropriations. Three of the reserves – retirement contribution,unemploymentinsuranceandliability–havebalancesthathave significantly increasedduring thepastfiveyears and thebalancesinthesefundsmaynowbeexcessivebasedontheDistrict’sneeds. The growth in these reserves was the result of the Board’s decision to use the operating surpluses to fund reserves rather than providerealpropertytaxrelief.11

• RetirementContributionReserve–Bylaw,thisreservecanonlybeusedtopaybenefitsforemployeescoveredbytheNewYorkStateandLocalRetirementSystem.TheDistrictcannot

Multiyear Planning

11Since the 2012-13 year the District has had operating surpluses totalingapproximately $1.9 million while increasing the real property tax levy byapproximately$200,000peryear.


include the cost of financing contributions for employeescoveredbytheNewYorkStateTeachers’RetirementSystem.The retirement contribution reserve balance as of June 30,2015was$2.19million,whichisoversixtimestheaverageannualexpendituresof$330,000.12Further,theBoardbudgetsfor theseexpenditures in thegeneral fundandhasnotusedthis reserve to pay for retirement costs.

• Unemployment Insurance Reserve – This reserve was

established underGeneralMunicipal Law to reimburse theState Unemployment Insurance Fund (SUIF) for paymentsmadetoclaimants.TheDistrict’sSUIFexpendituresdecreasedfrom$65,000in2010-11to$4,000in2014-15.Thereservebalanceof$333,700atJune30,2015,representsmorethan11yearsoftheaverageannualexpenditureof$29,000.13 The Districtbudgetsfortheseexpendituresinthegeneralfundandhas not needed to use this reserve.

• Reserve for Liability – This reserve was established under Education Law to cover property loss and liability claims. The liabilityreservebalanceasofJune30,2015was$856,179.The District funded this reserve in 2013-14 and 2014-15with$500,000,buthasnotusedthisreserveduringthepastfivefiscalyears.ConsideringtheDistrict’scurrentinsurancecoverageandthelackofuseofthereserve,wequestionthereasonableness of the reserve’s balance.

Whilewefoundcertainreserves tobeexcessivelyfunded,wealsofound the District has typically opted to issue debt for the local share14 of capital improvement projects rather than using any substantial reserve funding. The District’s annual debt service payments for thelocalsharehaveaveraged$375,000annually.15Therefore,atthesametimecertainreserveswereexcessivelyfunded,theDistricthasbeen paying interest on debt issued for the local share of capital improvement projects. Additionally, we noted that the District’sbuildingconditionsurveyhas identified theneedforseveralcostlycapitalimprovementprojectsinthecomingyears.Theexcessamountsin the District’s reserve funds and future operating surpluses may bebetterusedtofinanceaportionofthelocalshareofthesefuturecapitalneedsaspartofacapitalreserveortoprovideimmediatetaxrelieftocurrenttaxpayers.12Basedontheaverageexpendituresoverafive-yearperiod13Basedontheaverageexpendituresoverafive-yearperiod14 The portion of approved project costs for which the District does not receive

State aid15In2015-16,theDistrict’slocalshareofdebtserviceisexpectedtodecreasetoapproximately$277,000andremainatthislevelorslightlylowerforfiscalyears2016-17through2019-20.


Recommendations

Thelackofadequatemultiyearplans limits theDistrict’sability toeffectivelymanageitsfinancesandaddresstheDistrict’sfutureneedswithout overburdening taxpayers.Additionally, by not developingeffectiveandcomprehensive long-termplans, theDistrict risksnotbeingadequatelypreparedforanypotentialadversefutureeconomicorenvironmentalchanges.Thedevelopmentofadequatemultiyearplans is increasingly important due to legislative changes in recent years which limit the ability of school districts to finance theiroperations through tax increases. Consequently, District officialsmust remain cognizant of future needs and available revenue streams when working on strategic planning.

Districtofficialsshould:

1. ContinuetocloselymonitortheDistrict’sfinancialconditionand identify additional opportunities for cost savings and efficiencies to ensure the tax burden is not greater thannecessary.

2. Develop and adopt amultiyear capital plan for a three- tofive-year period that addresses the anticipated timeline forcompletion of capital improvements, funding sources forthese projects and any economic or environmental factors which could affect the plan.

3. Adoptareservefundplanwhichaddressestheaccumulationand use of reserve funds, analyze existing reserve levelsagainst theplan and, if necessary,make statutorily allowedtransfersbetweenreservefundstobestalignfundswithlong-termneedsand/orusethefundstoreducethetaxlevy.


APPENDIX A

RESPONSE FROM DISTRICT OFFICIALS

TheDistrictofficials’responsetothisauditcanbefoundonthefollowingpages.




APPENDIX B

AUDIT METHODOLOGY AND STANDARDS

Toachieveourauditobjectiveandobtainvalidevidence,weperformedthefollowingprocedures:

• We interviewedDistrict officials and employees to gain an understanding of theDistrict’sbudgetprocessandfinancialoperations.

• WereviewedfinancialinformationprovidedtotheBoardtodeterminethetypesofreportstheBoard receives.

• WereviewedtheDistrict’srelevantpoliciesandprocedures,includingthoserelatedtofinancesandbudgeting,foradequacyandtogainanunderstandingoftheDistrict’sfinancialoperations.

• Wereviewedadoptedbudgetsfrom2010-11through2015-16togainanunderstandingoftheDistrict’s budget trends and practices.

• Wereviewedthegeneralfund’sresultsofoperationsforfiscalyears2010-11through2014-15togainperspectiveontheDistrict’sfinancialcondition.

• WereviewedreservefundbalancesbasedonDistrictcalculations,historicaltrendsofassociatedexpendituresandpastusetodetermineifbalanceswerereasonableandnecessary.

• WereviewedtheDistrict’smultiyearfinancialplanforadequacy.

• Wediscussedcost-savingsmeasuresalreadyimplementedorplannedwithDistrictofficials,andalsoreviewedanyavailablecost-savingsanalysespreparedbytheDistrictforreasonablenesstodeterminethepotentialfinancialimpactofcost-savingsmeasuresthatareplannedoralreadyimplemented.

WeconductedthisperformanceauditinaccordancewithGAGAS.Thosestandardsrequirethatweplanandperform theaudit toobtainsufficient,appropriateevidence toprovidea reasonablebasisforourfindingsandconclusionsbasedonourauditobjective.Webelievethattheevidenceobtainedprovidesareasonablebasisforourfindingsandconclusionsbasedonourauditobjective.


APPENDIX C

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

OfficeoftheStateComptrollerPublicInformationOffice110StateStreet,15thFloorAlbany,NewYork12236(518)474-4015http://www.osc.state.ny.us/localgov/

Toobtaincopiesofthisreport,writeorvisitourwebpage:


APPENDIX DOFFICE OF THE STATE COMPTROLLER

DIVISION OF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITYAndrewA.SanFilippo,ExecutiveDeputyComptroller

GabrielF.Deyo,DeputyComptrollerTraceyHitchenBoyd,AssistantComptroller

LOCAL REGIONAL OFFICE LISTING

BINGHAMTON REGIONAL OFFICEH.ToddEames,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Suite170244 Hawley StreetBinghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313Email:[email protected]

Serving:Broome,Chenango,Cortland,Delaware,Otsego,Schoharie,Sullivan,Tioga,TompkinsCounties

BUFFALO REGIONAL OFFICEJeffreyD.Mazula,ChiefExaminerOfficeoftheStateComptroller295MainStreet,Suite1032Buffalo,NewYork14203-2510(716)847-3647Fax(716)847-3643Email:[email protected]

Serving:Allegany,Cattaraugus,Chautauqua,Erie,Genesee,Niagara,Orleans,WyomingCounties

GLENS FALLS REGIONAL OFFICEJeffreyP.Leonard,ChiefExaminerOfficeoftheStateComptrollerOne Broad Street PlazaGlensFalls,NewYork12801-4396(518)793-0057Fax(518)793-5797Email:[email protected]

Serving:Albany,Clinton,Essex,Franklin,Fulton,Hamilton,Montgomery,Rensselaer,Saratoga,Schenectady,Warren,WashingtonCounties

HAUPPAUGE REGIONAL OFFICEIraMcCracken,ChiefExaminerOfficeoftheStateComptrollerNYSOfficeBuilding,Room3A10250VeteransMemorialHighwayHauppauge,NewYork11788-5533(631)952-6534Fax(631)952-6530Email:[email protected]

Serving:NassauandSuffolkCounties

NEWBURGH REGIONAL OFFICETennehBlamah,ChiefExaminerOfficeoftheStateComptroller33AirportCenterDrive,Suite103NewWindsor,NewYork12553-4725(845)567-0858Fax(845)567-0080Email:[email protected]

Serving:Columbia,Dutchess,Greene,Orange,Putnam,Rockland,Ulster,WestchesterCounties

ROCHESTER REGIONAL OFFICEEdwardV.Grant,Jr.,ChiefExaminerOfficeoftheStateComptrollerThe Powers Building16WestMainStreet,Suite522Rochester,NewYork14614-1608(585)454-2460Fax(585)454-3545Email:[email protected]

Serving:Cayuga,Chemung,Livingston,Monroe,Ontario,Schuyler,Seneca,Steuben,Wayne,YatesCounties

SYRACUSE REGIONAL OFFICERebeccaWilcox,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Room409333E.WashingtonStreetSyracuse,NewYork13202-1428(315)428-4192Fax(315)426-2119Email:[email protected]

Serving:Herkimer,Jefferson,Lewis,Madison,Oneida,Onondaga,Oswego,St.LawrenceCounties

STATEWIDE AUDITSAnnC.Singer,ChiefExaminerStateOfficeBuilding,Suite170244 Hawley Street Binghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313

Documents

South Seneca Central School District...full- and 5part-time employees. During the 2014-15 fiscalyear, the District had operating expenditures of approximately $21.49 million, funded