Purpose of Audit

The purpose of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, 2016.

Background

The Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.8 million.

Key Finding

• The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process.

Key Recommendation

• The Board should prepare and present a warrant to the Tax Collector prior to the start of the collection process.