Purpose of Audit

The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through June 30, 2015.

Background

The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, which operates three schools with approximately 1,700 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.6 million.

Key Findings

• The Board adopted budgets which overestimated expenditures by more than $11 million during the audit period.
• During the audit period, the Board appropriated almost $14.7 million of fund balance, most of which was not used.

Key Recommendations

• Adopt budgets that include realistic estimates for expenditures.
  • Discontinue the practice of adopting budgets that result in the appropriation of fund balance that will not be used.