001[cough and clears throat] Thank you. >> Good evening. We have a pretty full agenda, but I expect on our committee meetings online. I'm gonna skip ahead so that we can let you go to stay for our whole meeting. I forget your name. I know you >> our me external audit. That's it. I can remember >> from in here to join us >> external audit notes. But yeah, you're welcome to take the podium. >> Okay. Um, can I just sit here and do this or I can without need to look at my at my papers as well. Um, just introduce myself to everybody. My name is Emma Walther, partner with the Bal Group. We are the school district's external auditors. have completed our draft um audit for the year ended June 30, 2025. Colleen passed around
002six copies paper. So I think some of you were sharing and I think the reports were emailed um on Friday. So hopefully you had maybe a little bit of a chance to review them. Um I'll go through things um at a relatively high level without anything I think I'll define what's important throughout feel free to ask any questions um that you would like to go through. Um before I get started just like to give a big thank you Christie for all their assistance in helping us get the audit done audit but provided to us as we get started. So, it's a little bit of a of a heavy lift to get it done, but um um we are done. Um so, the first report, there's four there's four reports that were handed out. The first
003report that I had to go through briefly is required communications letter um which you have, if you have it in front of you, um actually has a title on it says required communications page. Um staple document. Um and again, I'll just hit on the highlights. If you do have questions, feel free to interrupt me. Um, important information here. It's right in the middle of the first page under qualitative aspects of accounting practices. During 2025, the school district adopted Gazby 101 compensated. Gatsby is a governmental accounting standard. That is the body that sets the rules that all governments have to follow. During 2025, the school district was required to implement DAP 101 with regard to compensated absences. We work with Tony and Christie to do that. There was a change the financial statement just to recognize
004the full amount of compensated absences um that the school district owed to its employees. Um it's really just a reporting issue. The amount that gets paid out to your employees is as per your contracts. data report and the reporting is only in the government financial statements that affect um at the bottom of page the first page significant estimates affecting the financial statements. You should think of the financial statements as numbers. You think the numbers as exactly true estimates estimates primarily affect the governmentwide financial statements. Um depreciation if it was based upon estimated use of lives or your buildings and equipment. Um other postmployment benefits um is based upon an actuarial estimate of the amount that was owed to um your retirees and to your employees retirees. um compensated addresses based upon accumulated um le balances
005and pay rates. And then on the next page um the net pension asset liability deferred outflows um deferred inflows which passes through from the school district's participation in the two New York state plans and TRS and ERS. Our role with regard to estimates is to evaluate them and determine if they are reasonable financial statements as a whole. Uh we did that we did they are um difficulties in in performing audit no real significant difficulties. Um you know Gatsby 101 was a bit of a heavy lift um corrected misstatements. There were a number of adjustments which are listed in attachment A. We are required to to um disclose those both those number of adjustments this year also added to internal control finding which we'll we'll talk about that. Um and then finally with regard to communications
006disagreements with management you had none if you had any disagreements with management you would be required to um disclose that to you disagree with management would be um potentially disagree with how um for example how we ach Um, the next report I'd like to go through is the school district financial statements. Again, if you have that in front of you, is the large um bound with a year documents. Um, we take a look at the U table of contents. I'll just walk through what is in the report and then I'll get on again the the highlights for the audit page. Um, beginning on page one is our auditor's report. Pa beginning on page four is the management discussion and analysis. Pages 4 through 22, I'm sorry, 14 through 22 are the financial statements. Any notions
007of financial statements? Um, beginning on page 52 is required. supplementary information that's required by Gazby. Um supplementary information begins on page 57 that is required that's the combined balance sheet um in statement of regular expenditures. Other information begins on page 59 that is required by the state education department. And then finally on the second page table government auditing standards begins on page 62. If you go all the way to the last page of the report page 64 there's a summary of auditor's results. So in a nutshell this is the results of audit year. The type of audit report that we will be issuing is unmodified. that is the highest level of insurance you can give on your financial statements. Um there is a material weakness which we'll talk about um at the end at the
008end of the discussion. No significant deficiencies and no instances of non-compliance. Okay. So, if you flip all the way back to page one, we'll take a look at the um the the opinion, which is um the second paragraph at the top of the page, which I will paraphrase. In our opinion, the financial statements present fairly the financial position from Foresville Central School District as of June 30th, 2005. Again, that is what we as auditors call unbified opinion. That's the highest level of assurance you can give on your financial statements and that is the opinion of all the users of the financial statements for office state education department. Um pages 4 through 13 is the management discussion and analysis. I'm going to skip over that in its entirety. Um I would suggest if you're not going
009to read the entire um 60page plus document discussion analysis that is um written in relatively terms it's comparative to the prior year um and gives good good u information. So let's go to um page 14 which is the um statement that position. So this the school district as with all local governments is required um to present two two sets of financial statements governmentwide financial statements and fund level financial statements. The um difference at a 30,000 foot level is the governmentwide fin statements are basically all the funds of the school districts added together plus your long-term assets minus long-term liabilities all accounted for using method of accounting which means you recognize assets regardless of when you either consume them via depreciation or turn them into cash and you recognize liabilities regardless of cash. Okay. Whereas the
010bundle level financial statements you use the modifi method of accounting which is the same method of accounting that you use for your budget and at that level you take at most a one year look at your finances. Okay. So two required financial statements two significantly different pictures of the school district's um finances. So, back to page 14 of the statement of net position. If you go all the way to the bottom of the page, you can see your net position is a deficit of 62,650,000 um at the end of the year. And that is primarily because the school district is required to recognize the entire amount of this other post benefits liability. U which if you look that long-term portion is $7 million there. Again, the other post benefits liability is an actuarial estimate of
011the amount that the school district owes to retirees employees who are retirees or posting benefits other than um page 15 is the reciprocal the activities is reciprocal of the um statement of that position. Page 16 I think is probably a little more relevant um to the audit committee. Page 16 is the balance sheet through governmental funds. Um balance sheet is a snapshot of the school district's financial position. Um as of as of time as June 30th, 2025. The funds um shown across the top, the general fund is your primary operating fund. That is important when we talk about the budget. We're talking about the general funds. Um capital projects fund is your other major funds. And then your non- major funds are all combined. There is a combining schedule on page 57. your non- major
012funds, your school lunch funds, your special miscellaneous funds, your um special aid funds, and your debt service. Okay. Um the highlights here on the kind of the um balance sheet, your total general funds fund balance right towards the very bottom of the page. Your total fund balance was $8,250,000 of which almost 6.5 million um was restricted for various purposes. A million 384 is assigned of that assigned amount 1,180753 was appropriated for substitute is the amount that was used to balance fun and then the remaining unassigned balance of 397,000 that's the amount that is subject to the New York state. Um there's a calculation at page 59 and it calculates that 1.5%. Okay. So we're within United States um um limitations. Um the only other comment here on the on the balance sheet if you look
013at the capital projects fund the capital projects fund is showing a fund deficit of $5 bill43. That should not be a concern of the committee because if you look right smack dab in the middle of page anticipation standing for 12,500,000 support as those are either by the general fund or converted into long-term debt recognized. Okay. So that that deficit is a this time. Um, as I said too, on page 57 there is a schedule of the U native combined balance. Um, let's skip to page 18 which is the statement of revenue expenses and changes and fund balance for funds. Um, let's ignore the general fund. We'll look at the general fund versus the budget. The same information a little more meaningful personal budget. Um and again the only comments here projects fund pretty significant amount
014of activity this year. We spent nearly $9 million. There is a schedule on page 60 that details out the various projects that this has going on. Um again on page 58 there is a combining schedule of denominator forms. Okay. Um let's skip to page I think it's 52. Yes. Page 52 is the budget versus actual um schedule for the general fund. Again, the general fund be the only one for which there is a formally adopted budget. Um the highlights here on page 52, your total budgeted revenue for the year was 30,620,000. actual revenue was 30 million 500 or 31,500. So you had a net favorable variance of um 880,000 on page 53 lines up from the bottom. Your total expenditures for the year budgeted were 34 million 741. Your actual expenditures were 32 million434. you
015had incumbrances of 203,000 incumbrances are budgetary carryovers to um subsequent year that that rolls over into the 26 budget. So you had a net favorable expenditure varies of 2.1 million. So overall is the ne is the next next next line you had budgeted to use 4.1 billion of your fund balance you actually use 933 net of the incumbrances of 23,000 you had at 2 mill4 years um let's skip let's go all the way to the very last page and we'll talk about the um the material weakness that we have which can be found that on page 64. Um so in a nutshell the reason that we have the material weakness this year was was primarily the sheer number of audit adjustments that we had and also um adjustments as we as we began the audit.
016Okay. So the audit was somewhat of a moving target until we got everything nailed down. Um you know in the past it hasn't been that way. I think is the primary turnover. Um in going forward, you know, I think just make sure that everything is closed. All the adjustments are reported before we come. Um as as your auditors next year, we will one of our responsibilities follow up. So hopefully next year back Any questions on the financial statements? I went pretty quickly, but I think that highlights. >> Yeah, I think you covered it. >> Good. Okay. >> Did did some language change >> the basis for language changes there? It just reads a little differently. >> It should it changed a few years ago, but it should be basically the same as last year. It's
017gotten um very empty. When I was in college, it was uh paragraph. So, >> but that the word should be similar. Any other questions on on the financial statements? Um the other financial report that we have extra classroom activities um the extra classroom reports are reported student clubs. Um the important information here is on on on page one we give an unmodified opinion on a cash basis. Um and then on page four you can see um a schedule of the activity above. [clears throat] Okay. Um and then finally um management letter we issued a management letter primarily with regard to extra class. So they I thought they were relatively minor um minor with regards to documentation of receipts. Sometimes it has no activity that kind of um otherwise unless there's any question that's >> I
018had a questions that where should they be [laughter] Um, it's probably they're not. So extra class funds are supposed to be for um middle school up sixth grade. Elementary school are not supposed to have if they have something I guess somewhere in the business office take care of it because what we're really trying not to have is elementary school teachers or whomever principal running any funds on their desks. So, it's probably better that it's reported here than that, but it shouldn't be um it's not technically kind of exactly between >> it's like kind of supposed to be a student that So I think we did it as our school so that we're funds where we put in separate little fun but why aren't allowed to. It's just too young. >> Do you have student? >>
019So, is this a is this a state or what is the regulatory reason? >> So, this isn't anything like we're doing. This is a regulation state. >> I just want to clarify this real quick. >> Exactly. This comes from SE. Um, I guess to put it in a little further perspective, I would say I don't know 60 75% of our school districts do exactly because as we come to the conclusion, there's probably really no better place. But technically, >> yeah, because I don't remember this finding in prior years extracurricular like last year was the first year I think forever that we had a no findings on the extra uh curricular funds. So I mean I wasn't surprised to see findings this year have but that kind of caught my attention of if we're doing it
020wrong the right way. So I think we're doing it right but it's wrong. Let's put it that way. >> Yep. Okay. >> Is that the best way is I guess the best way to say it. Do we look everyone else questions? You're free to go. >> Um, do you mean at 7 o'clock or No, >> no, we can review it. >> You don't need me to present because I saw it on the agenda. So, all right. >> I took I took notes. So, >> all right. So, you're going to do it. >> I'll take a crack at it. If anyone has questions, I'll committee. >> I'll give you my cheat sheet. >> Perfect. That works. There you go. >> Thank you. [snorts] >> You're very welcome. All right. Item number three, historical review of revenues
021and general fund appropriations by function status. So this is a I think I'll let you go here to try and revive some of the [snorts] Jim was with us. Um I think we all what have we planned to spend, what have we spent, what we think we're going to spend helpful finances. So, we want to try and bring that report or some other report back. So really what I did is took back five six years and then reported on what we had spent [clears throat] historically from 2021 on to current to the budget really this year's budget as of October we spent about 26% of our budget this year um but up to 24 25 when you look at the trending our budget is relatively expenses This is a relatively you're going to see historical
022increases in your obviously your health insurance your salaries. Those are the major differences when you have increases or if you're doing any special need that you haven't changed but historically we then um pretty much the same and at the bottom I did a full spending increase or decrease over year to year. So some years 22 you were less like 10%. Um then an average 22 23 over the prior year spending was 19%. So some of those items would have been changes in your hospital debt service changes. So those are your more your operation costs. So there's nothing that was really glaringly different from year to year. Um, as I said, the biggest difference usually are your salaries and your benefits, your debt to service. Those are your primary drivers. Um, and then you can see
023I also put over year over year revenues and what your spending was in comparison to your revenues. Most years it came out positive, which led to a nice fun balance. And then some matter of I think that's the goal, right? Is for us to be a partner with you and kind of looking at this trying to plan where are we offending static but increase usually So that [snorts] you want to do claims auditors next. So we had a number of claims reports the exceptions really are your standard exceptions. Um, we had what we could obviously capital in comparison to what we look at the number of sessions PT and speech therapy. Those are those are services you have to special need students. Um, athletics farmer really don't know what you're going to be on that
024transportation building. So next we have new facility we've already additionally cost. So you mentioned for athletics is that something or should we be doing that if you know there's your normal operation your inspections you should maintant anticipated inspections or repairs you don't every single repair you can't anticipate a This is something very similar to that you know you're going to look to me I usually look at traditional spending what you've done over the years and doing average >> is that is there a risk there oversight what's that is there a risk to having to have lots of >> no because you right we'll sit down with your facilities and we'll all do participate based on prior history >> and then he'll look at it and then every invoice and every expense is still coming through
025our office. That's >> I would guess it would be, but I feel like every time you drop one layer >> capital process in place make calendar draft yet. So, >> this is budget for >> Okay. And then [clears throat] speak >> [laughter] >> I was say speaking of keeping track of where we're spending more than we anticipated. >> So school lunch um and it always shows a loss and you know it's really not a detrimental thing because we did with our advent of to me I call it unintended consequences. When you have the advent of free meals your costs are going to go up because you are to the students. >> But when we look at the amount of participation um that we had that is behind there um you'll see how exponentially we g
026up and how many meals that we have served but yet our loss compared to last year is not as great. So we are making gains our reimbursement rate from the state is is higher than it was before the free deal. So I think that's helping us but our expenses do our expenses. Overall, we were actually $1,000 than last year. And when you consider the amount of time that's being spent between the two buildings where the elementary school and their temporary >> Yeah. The other thing I was noticing was like this this period is from July, right? comparison. But if you consider the amount of meals that we're serving and look at the costly expenses last year, he's doing really well. Uh the breakfast last year. [snorts] Sorry. Yeah, the other sales which is your cartesbody's
027getting free. They're not buying those extra items now. So that's the other side of it. Your sales and your allocart sales are now going down because everybody's getting free. So, one of those I call >> are kids because it seems like >> I I think it's I I think that would be a hard thing to be able to say. I will tell you that we see a lot more kids eating. >> Like there's a lot more like satiated children because I mean they're they're lined up and when you ask which is great. Is this always like this or like it's free? Why wouldn't I get it? That's the answer that I hear over and over and over again. Um sometimes I I've asked kids I go they're like well no I eat already but I'd
028like a second breakfast and other people you know that's very common. >> Yep. You know but you know that's very common too but some kids also say it's ease because they get to wake up very early. you know, they wake up early, they get here, and then they know breakfast is here. It kind of helps with that stress as well. >> So, that's an unintended consequence because it's they know that they're going to be able to eat as soon as they get here. Kind of helps the morning even out a little more. >> Has it impacted? [snorts] >> No, we No, Java Hut is still booming. >> That coffee shop is booming. Okay. All right. Thank you. Our last item that we have is a review of expense based. This is continuing our trying to
029like tackle a topic that we don't usually spend a lot of time on, but we want to try and make sure we're all informed of some of these issues. >> Yeah. And just before Colleen comes into it, we thought it would be a good point of time since we're starting budget conversation starting moving forward is that when you talk about expenses based dates, they're really important because it's one of the only ways that you can control revenue for your following year. So it really is what you spend now, you can guarantee revenue for next year. So it's always kind of smart to say if I'm going to buy X, can I get it on expense based? Because I can at least guarantee that I'm getting revenue in the following year. So for example, if it's
030Boseies and I know I can get it through a Boseis contract in comparison to not getting it through Boseis contract, I could spend it but I'm not going to give any revenue next year. If I do spend it through Boseies, I'm going to guarantee myself at least whatever the refund is 52% or 62% depending on what the aid is. At least I can get that money back. So it's a way to build up. So it's kind of smart budgeting to be able to use those. So as Colleen goes into I just want to kind of clarify >> if that's what you actually want those. >> Yeah. If if you can get it but I have I said if you can get it through Boseies for example a lot of contracts you can so >> for
031example our cameras cameras you can get through Boseis if you're going to buy a camera you can get it through expense basic there's certain things you can't >> and that's through those >> okay so as Frank just said just kind of paraphrase everything I put in >> well you're going to go over it in detail >> but you know I always refer to you know events these days are usually are often referred to as spending yet. What you spend is what you get in the following year and how do you get that money in the following year. So similar to what we do on an annual basis, we have our audit, but that audit also gets translated into what we call SED reporting, which is our annual financials on the SC. All those expenses that
032are reported are what take goes into a database for state and the state generates those back to us. So we'll be seeing an output, what we call an output run probably in the next three months because it'll hit the November database. So, everything that's reported is what we'll get back next year. Each one of those aids, depending on those categories, if you look at your building aid, which is obviously your building project, your transportation aid, your B excess cost a different ratios. Those ratios are developed based on the district's wealth and their enrollment. The other expenses ratio income is much higher or lower. But everything that we do when we do some remains by the state level questions >> [clears throat] >> Good evening everyone. As we said the announcement we are going to roll
033from previous to the stands one nation under God indivisible. for me. So roll call for the good of the order discussion. Um, congratulations to the cross country for you to us meeting that you attended. >> How long is it? Uh, so just to delegates from school board up They essentially went the way of the particular recommendations to reduce legisl proposal for expanded reorganizational a regional interest. The second point that came from that was that after the meeting there was not um aacy someone who might be interested in local priorities. That's not something that questions on building. Another point and I know that it's been mentioned number of times as an Sure. Social workers extraordinarily school. And it really is step toward what I what I aspir very happy. >> Thank you. Thank you for bring
034>> [clears throat] >> No one has to experience Bright. Is there anything I'll just add whatamilies are busy last year to start data trying to identify I think they did a great job through and our resources too here. the opportunity. [clears throat] Um, with that we move to item 3.1. There are [clears throat] a lot of students here. Thank you to the board and Mr. McCree for inviting our girls for tax team here to be recognized tonight. Just a real brief history. Um for for a period of time after a long tradition of a successful program, we actually lost girls varsity tennis for a period of time and through the advocacy of a group of student athletes, um, girls tennis was brought back as a varsity sport in 2019. So, you know, I think to
035be here in 2025 celebrating a championship, I think is a feather, it's a feather in the cap of a lot of people who advocated, recruited, and worked hard to build a program. So, a round of applause. >> [applause] >> So, our girls tennis team had a interesting season. We won class C section two class CD sectionals which is a huge accomplishment. Um, [snorts] after we won section two CD sectionals, we played Scotia, a much larger school, and what's called the section 2 division 2 championship. And we lost in that match, but our tennis team was selected to be the atlarge bid in regionals, which is first round of the NISA Championship. So to go from not having a program in 2019 to be playing on that stage is it's just very impressive. Um I'd like
036to introduce each player and have them come forward for certificate. First Diana, [applause] Anna Gurin, [applause] Amira Khan, [applause] AARA, [applause] Maline Leansson, [applause] PAULINE LE [applause] ALEXANDRA MCGNEY [applause] MAYO [applause] [snorts] ROSEN. >> [applause] >> EVA RYAN, [applause] Maddie Shamber, [applause] and Amelia Shan. [applause] Thank you again and Congratulations. Um, Mr. Mr. McCree told me to tell you, you don't have to stay. And I also want to announce that our team is coached by Todd Bailey. [applause] We didn't make you a certificate, but congratulations. [laughter] >> Thank you. >> Too far down. Could the team members um for a photograph. We can move [clears throat] >> [applause] >> Yes, you can leave unless you want to stay for the meeting. By all means, >> thank you guys for coming. >> Thank you for setting
037aside. >> [clears throat and cough] >> There's still a student here. [clears throat] Yeah, here. >> Well, um you don't remember I present to you a brief in June about my project. Um I you probably know by the title you're doing today. I had recently finished my projects. Um I did have some delays on the start of this project and to do it finish it before the summer ended but um I began it on believe September the second and I finished over the next two weeks. I just want to give this chance just to recognize um the other community organization members that made this happen. I received um $500 donations from both the um lacrosse booster club, soccer booster club and um new soccer club. I also received donations from um landscaping and concrete director
038which both helped me construct the footings for my project. Um coach sat the um facilities and have been a great help in the finishing of this project. made it a lot smoother than it could have been with other people. I just want to hand out photo here of the finished project at the satellite fields just across the street. Um it is was finished probably a third way into the soccer team. So they would be enjoyed by the modified and J programs >> and didn't have to bring >> and the parents as well. This is also posted on the board for everyone. >> But um that project has been enjoyed by some of the um soccer players within our community and some of the parents as well. I think it's done a good job to provide
039what I intended. It came out well. Um hopefully it should do stand the test of time for um many athletes in the future and for it should be used next season through the lacrosse as well. Um I assure you I have a plaque here right now that I will be putting up onto one of the one of the shelters in the coming weeks just to recognize some of the organizations that need donations to make this possible. >> Um that's all I have for you. If you have any questions now, >> I'd just like to thank you for thinking of the district and our school community as a service project. We're greatly appreciative of it and our community and and students all in the future get to like benefit from your efforts. So on behalf of
040the district for me saying thank you so much. [applause] So the opposing team >> just a little bit smaller [laughter] out there. >> Great job. That's awesome. Thank you. >> Feel free to [clears throat] Uh, first I was going to start off about all the sports for the fall season. Um, of course we had the tennis team that won. Congrats again to them. Varsity girls soccer got to semiinal. The boys varsity soccer got seals. And for cross country, we have the girls varsity team that got first and foremost council. Boys varsity got second and boys modifi got first. Uh the cross country team is on sectionals on Saturday and they are predicted to win states. Uh the for Halloween had their annual trick or treat. It was very successful and there are a lot of
041kids who had fun and I love seeing all their costumes. Speaking of costumes on Halloween, the uh a bunch of students and teachers dressed up. Uh I like seeing all those too. The fall, the physics class, so they also dressed up and went outside to use the cats that we all built. Um, and then uh I'm also about to send out a form for grading policies for students to send input on different ways like being uh and then this Friday if there's the cabaret. So you should go and watch all of our students. Yeah. >> Great. Actually, I want to piggy back on something that Michaela says. First off, I want to apologize. [clears throat] I've got a little under the weather. My throat is finally my voice is finally coming back but it's I'm
042not contentious. I might not be as boisterous as typical. So I do apologize for that. [clears throat] So Michaela mentioned the grading policy and started going back to students as the policy committee has discussed multiple times in public and is continuing to look at we are looking at our grading policies. Michaela and I had a conversation earlier from Michaela's viewpoint is why not get student voice in this and see what their thoughts are. So when she gets that information we'll bring it back to the policy committee. So, as we're having this conversation, we're knowing that student voice is a part of it. So, thank you to Michaela for as a student board member advocating for students and bringing their voice in decision. Appreciate that. >> It's going so um everybody's mind, which is what we
043released on October 16th was the cyber incident. So, I want to give a brief update regarding the cyber protestant that we share here in the district. Um, at this time there is no new legal or criminal developments to report. Um, the matter remains an ongoing act of the investigation. So, I can't really share much of that's going on that for some time. Um, but we did get some good news today. Hence the reason that I'm giving an update. Um, we've been working with our insurance carriers to make sure that we're going to be able to get refunded some of our funds. We've been notified today that we'll get another additional $250,000 from one of our insurance policies. So, we're going to be up towards a million dollars at this point recovered back, which is phenomenal.
044We just found that up today. So, as we continue to look through all of this, um we just want to make sure that people are aware of it. Uh we continue to work with law enforcement's insurance partners to ensure that every aspect is is um addressed. And um you know as you all know we want to make sure that everyone's fully engaged and committed to you know returning these funds as we were a victim of a cyber incident. One thing that I said to the board before and I will say publicly to everyone is when I met with every single law enforcement agency that came by me FBI secret service you name them they were all here the one thing they said was this happens more often than you can imagine. um and it's very
045common place and you know it's good but we have all of our processes and policies in place so hence the reason that we're getting the same back so it's a positive thing today that we found out about the insurance we're moving forward really that's all I have to say um on that anything so let's talk about I was going to mention the food pantry but I am again because I think it's important so thank you Matt and thank you Fargie um one thing I did want to say is that even the students to the PSA on the morning announcements about where they can get snacks and things after school as well. So, we really are trying to make sure that that everyone is well aware of it. Also on the most recent thing that we
046shared out there is the other food pantries in the area that are available for community members and a hotline for SNAP as well through the county. So, that is that information that's available capital project update. So, first and foremost, we had our transportation right opening. Thank you everybody. ribbon cutting was the ultimate better price with our tiny little scissors and our had the mechanic use ones that were like safety scissors. It was actually hilarious. Uh so that is great. And our elementary um it was really nice actually to have the Halloween break. It was something that we weren't sure that we were going to be able to have outside. They did a nice job to cordon that off. So um at the end of this week, the 5th, 6th, and 7th, weather dependent of course,
047we're going to have our paving done. on the back lot. So, if you notice, we put in a lot of new drainage, a lot of like reclaimed area. It's a much smaller area if you can tell that we had before for that little like parking area and entrance way. Um, all of that will be paved out up until where the corner goes around to the small gym. So, all of that is going to be done hopefully by the end of this week. If not, it'll be next Tuesday. So, that is already done. Any questions on the outside area is that in front of the building or behind the wood. >> Behind you sidewalks are >> Yes. So the so if you're going down towards the elementary school where we used to have the bus bus
048parking right that gravel lot that is now we've reclaimed a lot of that to make it green space. We put in new parking and new um sidewalk to go along that area. And there's going to be a small storage facility there so we can easily get our salt trucks and everything in and out of that area for because right now there's nothing. We have no place to store those things because our transportation facilities gone. So that's why we're putting that little storage shed right there so we can move our things in and out very easily. The asphalt is going to go all the way around the building eventually, but right now it's going to go up until where the small gym entrance is. We never had the ability to have that. It was always just
049grass and there's a walkway that goes all the way around and an asphalt area that goes up to where the um playground is. So those are the areas that are all getting taken care of. So, it's not going all the way around. >> Yes, that is correct. >> When is that going to get? >> That is going to get done in the summer of next year because we still have a lot of work to do around the edge. >> So, that's still an active site. So, we're not going to pave from where the flood retainer wall is >> all the way to the where the um cover bridge is. We're not going to do any of that paving or any of that site work yet because there's still more work to get done. >> Does
050that make sense? >> Yeah. Just want to clarify because I know it's it's hard to visualize making sure that you understand that but that should be done by the end of this year uh by the end of this week and early next week that will end the site work that you're going to see until springtime. So like that outside work of like most painting and all that kind of stuff doesn't end the work that's happening in the building. um in the building, the new music rooms, art rooms, entryway, covered area coming into the building, secure vestibial, uh offices and all that area, nurses office that is scheduled to be open in February. So, all of that, it's actually supposed to final cleanings in February, like end of March, so maybe even a little bit before
051that. So, all of that area, all that opening will be reopened in only a few short months. um that will be really nice to see the transportation facility which was the cafeteria which will now be the cafeteria that's been delayed a couple months. We're now looking at that one probably being May June. Um now with the DEC push back that we had for a couple weeks as well that pushes back a little bit further. Um so that is going to be a little bit further back but that is going to be the only thing that's going to be inside the building that needs to get finished. The rest of the work is the stairwell. The stairwell is going to be in the summer because you can't really do that during the school year and then
052the remainder of the outside site work will also be in the summer. One thing that came up that we need to address and that we're looking at our allowances and contingency and carry over from the transportation facility because we did not lose all the contingency budget from that is um when we did our water man on the inside of the building and they're switching it over. It is cast iron from about 50 years ago. Anybody knows about cast iron? It's 50 years old. It becomes brittle and it fails. We redid the inside. Our concern is the outside of the building from us until the the town's water supply is cast iron as well. We're concerned with when we open it up and we start getting into it, it's going to be very frail and it
053will fail. Um, so what we're looking at doing is we're actually looking at using our our contingencies on that budget and replacing the watering from our building all the way up until the town corner where it was built in just because even if we wait and we're able to tie into it a year or two from now, it's going to fail. The town redid theirs a few years back, the reason why they redid it, it was failed. So, it's a good opportunity for us to take this time in the summertime to be able to make sure that we can do it. Our construction manager is looking at quoting for that for the site work to get done. The water mean is important. It's not something that's super visible for everyone to see, but it's something
054that for the next 50 years that we take care of will give us peace of mind. Any questions on that? Again, it's an old building. We're fighting about the finances. Um, any questions on the construction project itself? All right. And that I believe all did I miss anything? >> That [clears throat] question. We have uh item 5.1 financial reports and 5.2 auditor reports together. >> Second favor. Personnel items We have two literacy questions. Second >> 5.8. There were two bids for fresh produce. Second favor. >> We had an audit committee meeting about hour 15 minutes ago. Sure. So, we received the report from a required annually. I'll give you the highlights. We had a lengthy discussion. So, if anyone is interested, the recording will be posted and you can watch it. Um, the audit of
055the fin statements conducted. The opinion on those was unmodified which is the highest rating for financial statements. They did identify one material weakness that related to closing procedures for how our financial statements get closed out at the end of the year. That finding was made due to a number of adjustments that were made in terms of moving money between funds to properly close out the year. Um so the auditors had to take some time to to make those adjustments during the audit. Um and that led to finding regarding closing procedures for the students. There were no significant deficiencies reported. There was no material noncompiance identified. Um, as part of the audit, they also review our extra classroom financial statements. That's for clubs and other um programs where they collect funds and routine purposes. Um, that
056was also unmodified. Um there was a note in the report about elementary school funds and the way that we were accounting for elementary school funds is inconsistent with New York state ed regulations. However, upon questioning our external auditor, he said that there's really no better way than what we're doing. So we're pretty comfortable that it's inconsistent. Um as far as financial highlights, we ended our general fund with a balance of 8.2 million in balance. Um we have appropriated to 2026 amount of 181 million and our unassigned fund balance is 398,000 which is the full% limits that the state controller requires school districts to be. So all in all, we have some things to work on in terms of procedures unified and we also went through our regular agenda items, school lunch, our spending, our um
057[clears throat] our daughter reports. Thank you. We also talked about expected aids as part of the budget process trying to maximize our >> other issues some topics for future. With that, we go to curriculum. >> We have not met since last board meeting. We are meeting next week on Wednesday, November 12th. So Frank went over pretty close to all fine by me. The only thing that we did start early conversations about future capital projects and future capital project. Yeah. >> Can I ask on that topic? >> Yeah. I don't think we're at that point yet though where we can be able to do that. We really do need to do the building condition survey. We need to look at our services exactly when we can go up for it. Um I'm going to say probably
058within the next six months to a year at the point where we solicit community [cough] I'm sorry is what people want to do [clears throat] and what we have to do. uh roofs can be very very expensive and you know if we have to spend three to five million dollars on a roof in comparison to everything else that we have to do that is going to really kind of stop some of the other things that we want to finish. So um that's why I want to do that building condition survey as well before we do that because I don't want people to say we want to do all this and then come back and say well right yeah exactly because those are going to be important so I'm looking probably six months to a year
059based off the last conversation that we had before >> but it still hits our time we talked about at our last two >> yeah Yeah, we're still >> still >> uh so the same thing we just have one policy on that is Yeah, I would like to actually table it tonight. Uh Kathy, I want to thank her. She read something on it that we all missed. It said that we had sight based deeds. We no longer have sight based needs. So, I'd like to go back to the uh the committee to the admin and just make sure that everything on it is is specifically what our new practices are. We have building leadership teams, but we don't have Kathy gets the gold star for tonight. Uh that we don't have site based committees anymore. We
060missed that little oversight. Um, so I want to just make sure that it's absolutely 100% correct and bring it back. >> Take that back. >> Sorry about that. >> Started you started a conversation. >> We did uh Yes. Uh last meeting we discussed we started a discussion policy 47 and 47 which are respectively parents. Um uh we are going to take the time that these issues serve the discussion. We will discuss stakeholders feedback from students. Um and then eventually we will um [clears throat] December I'll say is it's we're taking an eye. These policies certainly educators trust them in the classroom districts. So next >> Thursday I already had already. >> All right. Um with that we have um item 7.1 we have aation from the PTA for the sale and also the club and
061also donation for the purchases of voting mach. >> Yes, please let's discuss why >> Albert County Board of Elections notified us last year was aware >> which they've done before. No, this is Well, let me Yeah. So, let me see. Alb County Board of Elections last year notified us that they will no longer be supporting Alb County schools in the votes for budget votes. Um, they have reasons why they were no longer doing so and we were looking into it, seeing if that would change or not. Over a period of conversations through our district superintendent who was at Capital Reose who kind of lead that away. Albony County is still not supporting school districts any longer due to different reasons that they have, different extremities that they're dealing with. So now the burden of school
062budget votes is now on school districts. So we do have to fund and buy um a voting machine. Now I did put in a couple grants and I still am looking for grants. We did get a grant denied recently that we put in with a couple other school districts. Um and unfortunately that's too bad. Uh but it happens and you put in grants. We did put in another grant which we got this um we are looking at purchasing this through Boseies earlier when I said express based aids. This is what I'm talking about. You have to purchase. Boseies have said it closer out that they're utilizing for other school districts for us to purchase. Now here comes the sticker shop. It's roughly $17,000 for one voting machine. >> And all school districts are legally required
063to vote on the very same day. So you can't just buy one, >> right? and we can't share, right? So, we're all kind of in the same boat. We're trying to figure out hence the reason some school districts work together to do grants. Um, that's why we're working through BOSIES so we can at least get feedback on these. Um, and this is why I'm also looking for grants because of the fact that, you know, this is a large taxpayer cost that we have to do. So, when you say why are we buying a voting machine, this is why um we have to do and just clarify that quickly in a nutshell. >> Thank you. and Jessica is really helping spearhead this with other boards and it thank you to Jess for her work that we're
064adhering to what we have to do. I think it's also because of 12 hours of counting. >> Let's never go back, which is okay. Appreciate everyone, but that's a lot of votes. Oh, man. So, without any conversation about donation. Sorry, >> I would like to thank the PTA for that field trip. Um because I know that the current 11th graders haven't really gone on a field trip since they were in fourth grade for William. So it was much appreciated by a very good time. >> Yes. >> Anyone like to move it? >> I will move it. Second. >> Second. >> All in favor? >> Great to foundation region. Thank you very much. Uh with that we now have to um allow the expenditure of the donation like to discuss it or something. >> All in
065favor >> I uh so we have two more items 7.3 and 7.4 the cash trust agreement and the independent audit report. Um is everyone together. >> Any discussion? >> Second. >> Good to go. We are skipping over item 7.5 as mentioned earlier. Thank you Kathy for It is. With that, we come to the second opportunity. My name is B. That's my wife. Love you guys. Just to go back to talking about the facilities and the construction going on. [clears throat] So notice these things. really bad. The wires go toward the firehouse. I just thought about that while you're talking. But another reason uh that I wanted to stand up and just something's been on my uh on my mind and on my heart for the past year or so, and that's uh We talked about
066six months of the year that some of these things, but [clears throat] um maybe an updated weight room. My kids been in school and they're getting older, so we're uh they're trying to use the weight room more and want to work out together. the way from the way it is they have to go outside these big memberships really they want to be working as a team working out together as a team so that's more of a of a want more than a need but I just wanted to figure this I was here so I was going to come up and say something about situation. >> Appreciate your sharing. >> Thank you. >> That second opportunity for the he I'll comments My oldest son really got into his school had the opportunity to have a strength
067as a substitute for him and uh for him. It seems kind of trivial, but like he even wrote a college essay about how he felt it helped shape him and gave him the opportunity to like set goals and achieve them and confidence. So, I know it seems like a minor thing, but I think a lot of kids would appreciate that. As we get to that planning stage, I think there's going to be a lot of like wants, but there's also, you know, educational >> I do have grant services looking for grants for weight room equipment as part of our grant priority. So there is always a possibility out there prior to [clears throat] >> mehip. There are some student membership rates that are available. >> Yeah. I'd be willing to uh kind of just step
068out and look for fundraising and sponsors too. I know the union I'm a part of is usually pretty helpful with schools and fundraising type things. >> Thank you very much. >> Congratulations again to all the Anything else with that? We have dates to remember. Uh tomorrow is an election day. So that is a date to remember and our next regular board meeting is scheduled for December 1st. Um that uh >> second favor I'll reach out to you. Okay. [laughter]