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Auditors give West Seneca schools an unmodified opinion; district fund balance largely unchanged
Summary
Independent auditors presented an unmodified (clean) opinion on the West Seneca Central School Districtfinancial statements for year ended June 30, 2025. The district nearly broke even for the fiscal year, with a small decrease in fund balance; auditors reported no material weaknesses.
Drescher & Malecki auditors told the West Seneca Central School District Board on Oct. 7 that the district's financial statements for the year ended June 30, 2025, will receive an unmodified (clean) opinion and that audit procedures revealed no material weaknesses.
"We do plan on moving forward with what's referred to as an unmodified opinion on the financial statement," said Matt Montalvo of Drescher & Malecki during the board presentation. He told the board the auditors encountered no disagreements with management and no withheld records.
The auditors reported the district's revenues and expenditures nearly balanced in 2025: total revenues and expenditures in the range of $158 million produced an approximate $82,000 decrease in the general fund balance for the year, which auditors described as "almost break even." The district's total fund balance remained about $35 million, with roughly $23 million restricted in statutory reserves and approximately $6.5 million unassigned (about the 4% unassigned limit allowable under New York law).
Montalvo explained that restricted fund balances include reserves for retirement contributions, workers' compensation and capital projects, and that the unassigned fund balance is the primary liquidity source to meet payroll and other cash flow needs before revenues arrive.
Board members asked routine clarifying questions about the fund balance, investment income on reserves and the cafeteria (school lunch) fund; auditors noted the cafeteria fund's five‑year trend is stable with a balance just over $2.6 million.
The board accepted the audit report and auditor communication (unmodified opinion). Motion and vote: board approved acceptance of the audit (vote recorded as 6–0).
