Purpose of Audit

The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015.

Background

The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie County. The District, which is governed by an elected seven-member Board of Education, operates 10 schools with approximately 6,800 students. General fund expenditures for the 2013-14 fiscal year totaled approximately $105 million.

Key Findings

• From fiscal years 2010-11 through 2012-13, the District experienced operating deficits totaling $14.8 million.
• The District’s unexpended surplus funds declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014.

Key Recommendations

• Adopt realistic budgets that include accurate estimates of revenues and expenditures.
• Develop a realistic plan to accumulate unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue shortfalls.