Sachem Central School District

Welcome to our financial information page for the school year ended June 30, 2024.

The District’s accounting records, and financial statements were reviewed by an independent auditing firm, EFPR Group LLP. The following information was provided to the Board of Education during a public presentation on October 9, 2024.

• EFPR issued an “unmodified” (“clean”) opinion of the District’s financial statements.
• EFPR found the District to be in compliance with the program requirements of its major federal awards (grants).
• EFPR found no material weaknesses or significant deficiencies in the District’s internal controls over financial reporting or in the District’s compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts.
• EFPR reviewed the Financial Statements and Auditors’ Reports with the Citizens Advisory Audit Committee on September 30, 2024.

• Basic Financial Statements, Supplementary Information, and Independent Auditors’ Report
• Extraclassroom Activity Funds and Independent Auditors’ Report

The District’s accounting records, and financial statements were reviewed by an independent auditing firm, EFPR Group LLP. The following information was provided to the Board of Education during a public presentation on October 11, 2023.

• EFPR issued an “unmodified” (“clean”) opinion of the District’s financial statements.
• EFPR found the District to be in compliance with the program requirements of its major federal awards (grants).
• EFPR found no material weaknesses or significant deficiencies in the District’s internal controls over financial reporting or in the District’s compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts.
• EFPR reviewed the Financial Statements and Auditors’ Reports with the Citizens Advisory Audit Committee on October 4, 2023.

• Extraclassroom Activity Funds and Independent Auditors’ Report 2023
• Basic Financial Statements, Supplementary Information and Independent Auditors’ Report

Welcome to our financial information page for the school year ended June 30, 2022.

The District’s accounting records, and financial statements were thoroughly reviewed by an independent auditing firm, EFPR Group LLP. The following information was provided to the Board of Education during a public presentation October 12, 2022.

• EFPR issued an “unmodified” (“clean”) opinion of the District’s financial statements.
• EFPR found the District to be in compliance with the program requirements of its major federal awards (grants).
• EFPR found no material weaknesses or significant deficiencies in the District’s internal controls over financial reporting or in the District’s compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts.
• EFPR reviewed the Financial Statements and Auditors’ Reports with the Citizens Advisory Audit Committee on October 6, 2022.

• Audited Financial Statements – FY Ended June 30, 2022
• Extra Classroom Activity – FY Ended June 30, 2022
• General Fund Snapshot – 2011-2022
• Fund Balance/Reserve Plan – Adopted October 12, 2022

Welcome to our financial information page for the school year ended June 30, 2021.

The District’s accounting records, and financial statements were thoroughly reviewed by an independent auditing firm, EFPR Group LLP. The following information was provided to the Board of Education during a public presentation October 6, 2021.

• EFPR issued an “unmodified” (“clean”) opinion of the District’s financial statements.
• EFPR found the District to be in compliance with the program requirements of its major federal awards (grants).
• EFPR found no material weaknesses or significant deficiencies in the District’s internal controls over financial reporting or in the District’s compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts.
• EFPR reported that management was a pleasure to work with.  They provided everything we asked for in a timely manner and there were no adjustments.
• EFPR reviewed the Financial Statements and Auditors’ Reports with the Citizens Advisory Audit Committee on September 29, 2021.

• 2020-2021 Transparency Report
• Audited Financial Statements - FY Ended June 30, 2021
• Extra Classroom Activity - FY Ended June 30, 2021
• Report to the Board - FY Ended June 30, 2021
• Management Letter - Dated October 15, 2021
• General Fund Snapshot - 2011-2021
• Fund Balance / Reserve Plan – Adopted October 6, 2021
• Management Letter CAP - October 20, 2021

• Management Letter - Dated October 7, 2020
• Fund Balance / Reserve Plan - Adopted September 30, 2020
• Auditor Presentation to the Board - October 7, 2020
• Audited Financial Statements - FY Ended June 30, 2020
• Extra Classroom Activity - FY Ended June 30, 2020
• Report to the Board - FY Ended June 30, 2020
• 2019-2020 Transparency Report

• Auditor Presentation - October 2, 2019
• Fund Balance/Reserve Plan - Adopted October 2, 2019
• Audited Financial Statements - FY ended June 30, 2019
• Extra Classroom Activity - FY ended June 30, 2019
• Report to the Board - FY ended June 30, 2019

• Fund Balance / Reserve Plan - Adopted October 10, 2018
• Audited Financial Statements - FY ended June 30, 2018
• Extra Classroom Activity - FY ended June 30, 2018
• Report to the Board - FY ended June 30, 2018

• Office of the New York State Comptroller Report 2017M-151
• Fund Balance / Reserve Plan - Adopted October 4, 2017
• Audited Financial Statements - FY ended June 30, 2017
• Extra Classroom Activity - FY ended June 30, 2017
• Management Letter - FY ended June 30, 2017

• Read the Agenda Item for the October 7, 2015 BOE Work Session: Establishment of Tax Levy for 2015-2016
• Memo to the BOE about Maintenance and Verification Reports for Year 2 Energy Reports
• Read the Energy Performance Contract Third Party, Independent Review and Verification of the Cost Avoidance Savings Report
• Read the Sachem CSD Year 2 Energy Report - August 2015 (a comprehensive report of energy savings and utility rate history)
• Sachem Executive Summary Energy Report Year 2 - August 2015
• Read the School District Energy Performance Contracts Report
• Read the School District Energy Performance Contracts - Letter Report
• Sachem CSD Energy Conservation Plan
• Sachem CSD 2015-2016 Financial Statement

• Sachem CSD Financial Statements and Supplemental Information with Independent Auditor's Report as of June 30, 2015
• Toski and Co Report to the BOE - District Management’s Discussion and Analysis (October 7, 2015)
• Toski and Co Management Letter to the BOE for June 30, 2015 (October 7, 2015)
• Financial Statements Memo / Corrective Action Plan
• Extraclassroom Activity Funds Report as of June 30, 2015
• Sachem CSD Energy Conservation Plan
• Archived Information: Look at Budget and Related information from 2006-present and View past BOE meetings, agendas and audio from 2005-present

• 06/30/2014 Management Letter (Toski and Co)
• 06/30/2014 Financial Statements and Supplemental Information (Toski and Co)
• 06/30/2014 Extraclassroom Activity Funds
• 10/08/2014 Report to the BOE
• 10/09/2014 Corrective Action Plan Letters

• Energy Performance Contract BOE Presentation 11/14/2012
• Standard and Poor's General Obligation Bonds
• Standard and Poor's Short Term Rating
• Standard and Poor's Tax Anticipation Notes
• Historical Budget Information and Revenue Expense Fund Balance
• 10/08/2013 Risk Assessment Update (Cullen and Danowski)
• 06/30/2013 Audit Report to the Board (Toski and Co)
• 06/30/2013 Financial Statements and Supplemental Information (Toski and Co)
• 06/30/2013 Management Letter (Toski and Co)
• 10/09/2013 Extraclassroom Activity Funds (Toski and Co)

• Corrective Action Plan
• Extra Classroom Activity Funds
• Financial Statement
• Management Letter
• NYSED Financial Statements as of 06/30/2012
• Report to the Board 2012

• Read the New York State Comptroller Report
• Read the New York State Comptroller report on retiree health insurance for Sachem Schools
• Standard & Poor's Credit Rating Report
• Extra Classroom Activities Fund Financial Statements
• Independent Accountant's Report on Applying Agreed Upon Procedures August 26, 2011
• Initial Risk Assessment Report - October 22, 2010
• June 30, 2011 Sachem Schools Financial Statements prepared by Toski, Schaefer & Co., P.C.
• Management Letter
• Draft Report to the Audit Committee
• Fund Balance as of June 30, 2011
• October 6, 2011 Corrective Action Plan and Audit Response Letters

• Questar III Actuarial Valuation Post Employment Benefits Other Than Pensions as of July 1, 2009
• New York State Comptroller Report
• Corrective Action Plan 07-2010
• Corrective Action Plan 10-2010
• October 2010 Audit Report Acceptance by the BOE
• R. S. Abrams Report on Grants Administration
• R. S. Abrams Report on School Lunch Cash Collection Procedures
• R. S. Abrams Report on Payroll Distribution Procedures
• June 30, 2010, Sachem Schools Financial Statements prepared by Toski, Schaefer & Co., P.C.
• Management Letter
• Extra Classroom Activities Fund Financial Statements
• Report to the Audit Committee
• October 2010 Agenda: Actuarial Study of Workers' Compensation Plan
• October 2010 Agenda: GASB 45 Postemployment Benefit Cost Memo
• Fund Balance as of June 30, 2010
• Pinnacle Actuarial Results - Actuarial Study of Worker Compensation Exposure of the Sachem Central Schools

View the:

• Sachem Schools' Official Statement
• Annual Asbestos Notification

• View the R.S. Abrams reports for the year ending June 30, 2009. R.S. Abrams is the district's independent auditor.
• Financial Statements and Supplementary Information with Independent Auditors’ Report for the fiscal year ended June 30, 2009
• Extraclassroom Activity Funds Report on Audit for the year ended June 30, 2009
• Management Letter 11-03-09
• Management Letter #20001
• RS Abrams Financials 6-30-09
• R.S. Management Letter 9-25-09
• Corrective Action Plan 10-09
• Audit Sub-Committee Minutes 09-29-09
• R.S. Abrams Fed Grant Compliance Aud 6-30-09
• R.S. Abrams Mgmt. Letter Fed Funds Compliance Aud 6-30-09
• R.S. Abrams Extraclassroom Activity Fund Audit 6-30-09

View the:

• Sachem Schools Official Statement
• Annual Asbestos Notification