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Purpose of Budget Review

The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget.

Background

The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21.

Key Finding

• Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations for employee benefits, the re-institution of its athletics program, and certain utilities are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the 2020-21 appropriations may be underbudgeted by at least $2.7 million and the District may not have sufficient resources to meet its financial obligations unless the Superintendent and Board implement budget cuts in the 2020-21 budget.

Key Recommendation

• Reevaluate the appropriateness of appropriations and amend the budget, as necessary.