Purpose of Audit

The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May 5, 2015.

Background

The Tioga Central School District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools with approximately 1,000 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $17.3 million.

Key Finding

• Over the last three fiscal years, District officials have not established structurally balanced budgets.

Key Recommendation

• Establish structurally balanced budgets with tax levies that equal the difference between recurring revenues and recurring expenditures.