Port Jervis administration responds to Office of the State Comptroller audit; board discusses reserves, fund balance and fiscal strategy

Port Jervis Central School District business officials reviewed the Office of the State Comptroller’s (OSC) audit report and the district’s corrective steps during the board meeting on Aug. 19.

Assistant Superintendent for Business John Tim presented the administration’s response to six OSC recommendations, saying the district had implemented or partially implemented most items and that the presentation and the response had been posted and published as required.

Why it matters: The discussion focused on fund-balance levels, reserve accounts and budgeting methodology — topics that affect the district’s ability to weather state-aid fluctuations, unforeseen retiree buyouts and health-care cost increases.

Key points from the administration’s presentation - Background on the OSC review: The OSC conducted an audit (initial review in November 2024) and revisited the district in early 2025 to evaluate progress on recommendations. - Budgeting and salary forecasting: Tim said earlier budgeting methods produced inflated…