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Resident raises $4.9M audit adjustments; superintendent says district finances remain healthy

Frontier Central School District Board of Education · November 19, 2025
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Summary

A public commenter cited material audit adjustments of about $4.9 million and overspending of roughly $2.6 million; Superintendent Christopher J. Swiatek responded in his report that the district maintains over $30 million in fund balances and defended the administration's financial stewardship.

A resident who identified herself as Mary Kay used the public‑comment period to summarize findings from the district's most recent audit, saying the audit report noted two material deficiencies and that material audit adjustments for the general fund totaled about $4,900,000. She said the district exceeded legally adopted budget appropriations by more than $2,600,000 for the year ending June 30, 2025, and reported the unassigned fund balance on the balance sheet had dropped to zero from about $4,000,000 the prior year.

"Blowing through, like, $5,000,000 and being $2,600,000 over budget and having a 0 fund balance is obviously a bad place to be," Mary Kay said, asking the board for an emailed response to her concerns.

In the superintendent's report later in the meeting, Superintendent Christopher J. Swiatek acknowledged the audit process and the action plan being put forward by administration. He said the district is in a "very healthy financial position," stating the district maintains over $30,000,000 in fund balances and that the board and community had practiced prudent stewardship that allows the district to consider a capital proposal without increasing the tax levy.

Swiatek said the district's capital fund is maximized and that the administration continues to follow required reporting and corrective steps. He thanked committee chairs for their work on audit and finance matters and urged the public to consult the audit materials for details.

The exchange recorded in the meeting reflects competing public concerns (a resident citing audit figures and requesting follow‑up) and the administration's broader statement of fiscal health; the audit committee report noted the full audit report was presented at a special meeting on Nov. 7 and that an action plan is in progress.