Amherst Central audit returns unmodified opinion; board discusses appointing replacement for resigned member

Charles Trotzee, director with the district’s audit firm, told the Amherst Central School District Board the district’s draft financial statements for the year ended June 30, 2025, received an unmodified opinion and that auditors found no material weaknesses in internal controls.

"The opinion that you're receiving is an unmodified opinion," Trotzee said, summarizing the audit results. He told the board the audit package is currently in draft because the federal compliance supplement and state retirement valuation numbers have not yet been released; those items must be incorporated before the single-audit opinion is finalized.

Trotzee said the district generated about $4.4 million in fund balance over the last five years and placed a large portion of that increase into reserves this year. He identified two new reserves established during the year — a liability reserve and an insurance reserve — and said the district’s assigned fund balance rose to about $1.9 million. Trotzee reported the district’s on‑site fund balance was approximately $3,260,000, noting that districts are limited under Real Property Tax Law section 1318 to maintain a certain on‑hand reserve. The presentation also noted the district issued short‑term debt (tax and revenue anticipation notes) this year to fund a capital projects program.

The audit report included an emphasis that many districts are receiving a comment about an excess balance in the school lunch (child nutrition) fund. "The states gonna come in and say, hey, Food Service Fund, what's your plan to spend it down?" Trotzee said. He recommended a written plan to reduce the excess balance and suggested one‑time purchases, such as equipment, as a typical approach.

Trotzee said auditors tested the child nutrition cluster and other federal programs on a rotational basis and that there were no findings in the extra classroom activity testing. He also described two restatements in the financial statements related to vacation/sick leave valuation and a change in the district’s receivables write‑off policy for long‑outstanding special aid receivables.

During the meeting the board also discussed how to fill a vacancy created by the resignation of longtime member Paul Simely, who stepped down effective Aug. 22 because he no longer resides in the district. Board members outlined three statutory options the board may pursue: call a special election within 90 days, appoint a qualified person by majority vote to serve until the next regular election, or leave the seat vacant until the May 2026 election. Several board members expressed concern about the cost and logistics of a special election. "I have no problem," Board member DeMarco said when asked whether the board could proceed with the subcommittee's recommendation to submit the ECASB legislative survey, and other members said they favored appointment as the most practical option.

The meeting also included an update on the start of the school year: district staff reported a largely successful first day of classes, recognition of long‑serving employees, the rollout of a new cell phone policy in the high school (magnets and posters to remind students that phones must be powered off and stored), and an initial rollout of a bus‑tracking app that experienced some loading issues on day one.

Two formal motions were recorded in the minutes: a motion to approve the consent agenda for new business, which passed by voice vote, and a motion to convene an executive session to discuss employment of a particular person, which was seconded and approved.

The auditor asked board members to direct any follow‑up questions to the business office and noted that, once the federal compliance supplement and the state retirement valuation are available and incorporated, the single‑audit opinion will be issued. The board indicated an intention to pursue the appointment option for the vacancy and to return with a formal resolution or vote at a later meeting.