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Central York reports $4M surplus, increases fund balance to $7.9M; board approves comprehensive plan and routine items
Summary
Business office reported an unqualified audit opinion and a surplus that raised the district fund balance to $7.9 million. The board approved the district comprehensive plan and several routine personnel, policy and activity items; some negotiated items and field trips were scheduled for future approval.
Central York School District’s business office told the school board on Jan. 13 that auditors issued an unqualified opinion for the 2023–24 fiscal year and the district closed the year with a surplus just above $4 million, increasing the general fund balance from $3.8 million to $7.9 million.
Miss Martin, the district staff member who presented the audit synopsis, said auditors Kokenhower, Ernest, Meyer and Berg issued the unqualified opinion — meaning the financial statements “present fairly in all material respects, with GASB Generally Accepted Accounting Principles.” She told the board local revenue exceeded budget by about $2.3 million, state revenue came in roughly $1.3 million above budget, and interest earnings were more than $1 million higher than anticipated because of higher interest rates. On the expense side, total expenditures exceeded budget by roughly $2.9 million, largely because of special education costs and cyber‑tuition increases.
The audit will be formally approved at the board’s second meeting in January, but the board acted on several agenda items at the Jan. 13 session. The board approved the district’s comprehensive plan, granted approval for the Central York High School Science Olympiad field trip, confirmed multiple co‑curricular and non‑athletic appointments, adopted Policy 220 (student expression/dissemination of materials), and approved personnel items (conferences, retirements/resignations, transfers and new hires) and facility rentals as presented.
The board discussed but deferred votes on some items. The memorandum of understanding with the Central York Education Association (CYEA) — a choice between $75,000 and $50,000 group life insurance options that would trigger IRS taxable fringe implications above $50,000 — was presented and will be on the Jan. 27 agenda for approval. The proposed tax collector compensation schedule (currently $2.50 per bill since 2010) was reviewed; administration proposed a 10¢ per‑bill increase each year starting July 1, 2026 (the 2025–26 rate remains $2.50). The high school course selection guide updates and two out‑of‑state student trip requests (competitive cheer to Orlando and baseball to Myrtle Beach) were discussed and placed on the Jan. 27 consent agenda for action.
Votes recorded on the Jan. 13 agenda were procedural and routine; the meeting transcript records motions, seconds and chair calls but did not provide roll‑call tallies for the items approved. The board president called for and received unanimous or majority approvals for the items listed on the agenda during the Jan. 13 session.
Administration said the audit and updated fund balance will inform the 2025–26 budget work the district will begin in February, including a four‑ to five‑year financial forecast; the Business Operations Committee will meet Feb. 5 to review projections and the initial 2025–26 budget assumptions.
