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Sewanhaka Board Votes to Opt Out of NYSED Regionalization Planning; Accepts Audit Over One Objection
Summary
The Sewanhaka Central High School District Board of Education voted Dec. 17 to opt out of a New York State Education Department regionalization planning process and accepted its annual audit, which an auditor called a "clean opinion," despite one board member opposing the acceptance as rushed.
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The Sewanhaka Central High School District Board of Education voted Dec. 17 to opt out of the New York State Education Department(NYSED) regionalization planning process and accepted the district—s annual audit, actions the board took during its regular meeting at H. Frank Carey High School.
Board member Mr. Redden moved the opt-out resolution and Ms. Wong seconded; a staff member read the resolution aloud: "Be it resolved that the Board of Education elects to opt out of the development of a New York State Education Department Regionalization Plan. Be it further resolved that the superintendent of schools is directed to communicate the district's election in writing to the New York State Department of Education's Office of Education Policy." The motion carried with one abstention recorded.
The vote to accept the district—s annual financial audit was moved by Ms. O'Donoghue and seconded by Mr. Redden. Allie Battaglia of R.S. Abrams, the district's auditor, told the board the firm had issued "an unmodified opinion, which in auditor's language is a clean opinion," and that "there were no material weaknesses found in the district's internal controls." Despite that finding, one board member spoke against accepting the report at the meeting, saying, "In my opinion, this report was not given adequate time to the board to review the material, and we were rushed to accept it," and recorded an opposition during the roll call; the motion nevertheless carried.
The audit presentation outlined that the firm examined two sets of financial statements: governmental funds on a modified-accrual basis (the district operating budget) and a converted accrual-basis set that includes long-term assets and liabilities. Battaglia said the audit team had met in detail with the audit committee and discussed fund balance and reserves; she also noted the business office was preparing a corrective action plan for the auditor's recommendations to improve internal controls. The audit report referenced an Oct. 15 state filing deadline and included discussion about timing: board members asked when the auditor received materials and were told the firm began financial statement work about two weeks before completing the audit.
During public comment, a district parent asked whether the board's opt-out vote was final and whether the district might revisit regionalization in the future. A board member answered that the board had voted to opt out for now and that "should we learn more about regionalization and where it's going, it—s something that we would have the option to become a part of in the future." The opt-out resolution explicitly directed the superintendent to notify the NYSED Office of Education Policy in writing.
Other routine consent agenda motions at the Dec. 17 meeting (approving minutes, curriculum items, personnel, support services and finance items) were approved by the board during the session. The board also moved to go into executive session later in the meeting "to seek legal advice," as announced during adjournment motions.
The actions recorded at this meeting will be transmitted as directed: the audit acceptance remains part of the district—s public financial record and the superintendent is tasked with formally communicating the board—s choice to opt out to NYSED.

