The public is welcome to review the state audit findings and the submitted corrective action plan in the business office located at Canisteo-Greenwood High School District Office, 84 Greenwood Street, Canisteo, New York.


    The Canisteo-Greenwood Central School District appreciates the time and effort devoted by the Office of the State Comptroller in conducting this audit and the opportunity to evaluate our financial condition and use of appropriated fund balance and reserves.


    The OSC audit and findings serves to validate our lawful procedures and strengthen our budgeting practices, policy and governance. We intend to review the recommendations provided by the OSC and determine next action steps, with the continued guidance of our board of education, auditors, financial advisors and audit committee. 


    Our long-term, responsible management of the community’s resources has remained a priority. Our focus must now be in finding a balance between the OSC recommendations on surplus and still advocating for our proven, sustainable approach. Every financial decision for our district is vetted through budget development, our auditors, financial advisors, audit committee, business office, or board of education. 


    During the time period analyzed, we worked to ensure responsible management of the reserves – prudently, not excessively – to compensate for unforeseen circumstances (such as NYS withholding of aid with the Gap Elimination) while maintaining quality instructional programs. Our district also made it a priority to apply fund balance to the overall tax levy for the past several years, resulting in minimal or no increase to the tax rate.


    Our primary objectives are to deliver high quality education programs to our students, and remain fiscally responsible to our community. We have been able to consistently achieve these objectives through our management of fund balances and reserves, and the OSC insight will help us to ensure this continues. 


    Please find the district’s full response letter under related files below.