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State Comptroller critical of Williamsville schools' reserves

By Joyce Kryszak

Buffalo, NY – The Williamsville school district was cited with poor budgeting practices in an audit released Thursday by State Comptroller Thomas DiNapoli.

The audit found that the district put aside a $30 million nest egg over a four-year period. That's more than was spent. DiNapoli says nearly $9 million of that money could have been used to lower property taxes. Instead, tax levies went up nearly $11 million over the same period. DiNapoli says too much money went into restricted reserve accounts.

DiNapoli says the district had no authority to establish one of those reserves. The district set aside $100,000 to cover uncollected taxes. But it is the county that collects taxes. DiNapoli says the district also is not auditing all of its claims, which could lead to unauthorized purchases.

The report included recommendations that the district audit all claims. And it called on the district to do more realistic budgeting to free up more surplus funds to help lower taxes. District officials, however, disagreed with all the comptroller's findings. Superintendent Howard Smith says they have to plan for the long-term.

The district is not obligated to comply with the recommendations. But Smith says the district is transferring money from the one unauthorized reserve back into the general reserve where it can be used to lower taxes.

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