• External Audit

    The external auditors for the Orchard Park Central School District are Drescher and Malecki, LLP. The external auditors reviewed and audited the financial statements of the Orchard Park Central School District for the year ending June 30, 2018 and presented those findings to the Audit Committee and the Board of Education on September 11, 2018.  The Board of Education adopted the external audit results on October 9, 2018. 

    The external auditors issued a clean opinion which is their highest opinion regarding the financial records and practices of the district. 

    The 2017-18 External Audit Report is attached below. 


    Comptrollers Audit

    The comptroller auditors were in the District from January 11 through March 23, 2018. During that time they reviewed all financial transactions, procedures, and processes as well as many personnel appointments during the 4 year period from July 1, 2014 to March 23, 2018. The final report was clean with all financial transactions, procedures, and processes.  There only critique was in the fund balance/reserve area of budgeting.  Their critique of the fund balance, over almost a 4 year period, is a variance of 1.1%. At fiscal year end 2018-19, right after this audit was done, the budget was within the 4% cap and not additional funds were added to reserves. Our fund balance on June 30, 2018 is at 3.95%.  At the end of the report is the district's response to the audit.   

    The audit is attached below.

    The Districts' response to the Comptrollers Audit is attached below.