Purpose of Audit

The purpose of our audit was to examine the District’s budget for the period July 1, 2012 through November 30, 2015.

Background

The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates 14 schools with approximately 9,800 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $235.8 million.

Key Findings

• The Board annually adopted budgets that overestimated appropriations and appropriated fund balance and reserves that were not used to fund operations.
• The District’s unassigned fund balance exceeded the statutory limit during the audit period.

Key Recommendations

• Develop realistic estimates of appropriations and the use of fund balance in the annual budget.
• Use the surplus fund balance in a manner that benefits District residents.