The West Seneca Central School District Board of Education on Oct. 7 approved a bond authorization, accepted an external auditor’s unmodified opinion on the district’s 2024–25 financial statements and acted on multiple personnel and consent‑agenda items.

At the meeting the board voted 6–0 to approve a bond resolution authorizing borrowing of $6.4 million toward an $8.5 million auditorium infrastructure project; the superintendent said capital reserves will cover the local share and state aid reimbursement will repay the bond over time.

The board also heard the district’s external audit from Drescher & Malecki. Matt Montalvo, the lead auditor, told trustees the firm plans to issue an unmodified (clean) opinion on the financial statements for the year ended June 30, 2025. “We do plan on moving forward with what’s referred to as an unmodified opinion on the financial statements,” Montalvo said. The presentation showed the district’s five‑year revenue/expenditure trend at roughly $158 million and a FY25 decrease in fund balance of about $82,000; total fund balance remained near $35 million, with approximately $6.5 million unassigned (the approximate 4% cap under state law), $5.6 million assigned and about $23 million restricted for legal reserves.

The board voted to accept the audit communications and related deliverables; administrators and the auditors reported no material weaknesses or significant deficiencies identified in the audit.

Personnel and other actions taken at the meeting included the following motions and outcomes (as recorded in the meeting):

- Personnel: Motion 4(a) to abolish specified classified positions — approved (vote recorded as passing 6–0); trustees noted a clerical description error to be corrected next month if needed.

- Personnel: Motion 4(b) to create classified positions (including a maintenance mechanic helper and others) — approved 6–0; administration said the new helper positions are part of a career‑path strategy to recruit and promote from within.

- Consent agenda (items 6–9) — approved 6–0.

- New business: Bond resolution, item 11(a) — approved 6–0. The administration said the borrowing covers $6.4 million of an $8.5 million auditorium infrastructure project; capital reserves will cover the district’s local share.

- New business: Items 11(b) through 11(j) were moved and approved as a block (no detailed roll call provided in the discussion).

- New business: Item 11(k) — a financial transfer/ reserve action drew extended debate about use of year‑end surpluses and reserve policy; the motion ultimately passed with a recorded outcome of “Passes 5 2 1.”

- New business: Item 11(l) — approved (vote recorded as passing).

Board members discussed reserve policy, budgeting practices and the district’s history of year‑end surpluses; one trustee asked administration for follow‑up on a discrepancy noted in the packet about projected lottery/other revenues. The auditor answered board questions about fund balance, liquidity and the statutory 4% unassigned fund‑balance limit for New York State school districts.

Ending: Administrators said they will follow up with more detail where trustees requested clarification and will post the audit report and the superintendent’s long‑range facilities presentation online. The board scheduled a Nov. 18 meeting date for further action on proposed redistricting.