Purpose of Audit

The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 4, 2013.

Background

The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected members. It had an enrollment of 3,240 students and 465 full-time employees during the school year ending June 30, 2014. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $86 million.

Key Finding

• District officials have taken appropriate action to manage the District’s financial condition.gets. This planning includes an ongoing evaluation of the District’s spending trends and projected future fund balance.

Key Recommendations

• There are no recommendations in this report.