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West Islip board outlines reserve use after OSC audit, confirms pool bond and districtwide AC plan
Summary
Board leaders said pandemic uncertainty and a 2021 OSC audit explain larger-than-typical reserves; excess funds were moved into a voter-approved capital reserve that will fund a districtwide air-conditioning project and a $13.8 million high-school pool renovation, which the district says will be cost-neutral to taxpayers.
The West Islip Union Free School District board opened its March meeting by addressing community questions about a four‑year‑old Newsday article and the district’s 2020–21 OSC audit, saying pandemic uncertainty drove conservative budgeting and larger reserves.
"The Newsday article again is something that we still hear about and it refers to the OSC audit that the district received in 21 school year," the board chair said, explaining the district spent an average of about 95 percent of its budget in that year and set aside additional aid when the state signaled possible cuts. He added that some funds in the workers’ compensation and unemployment reserves were later reduced to $250,000 each and that the district used excess reserve dollars and ERS reserve funds to establish a new capital reserve approved by voters in May 2022.
That capital reserve is the funding source for two major projects discussed at the meeting. The board confirmed that voters approved an approximately $13,800,000 bond in January 2024 to renovate and expand the high‑school pool. The district is awaiting New York State Education Department approval and "expects to begin the bidding process in April 2025," the chair said. Estimated new pool debt is about $1,300,000 per year; because an existing debt was paid off in June 2024, the district says the pool debt payments will be absorbed without increasing taxes.
Board members also described plans to fund a districtwide air‑conditioning project from the new capital reserve after voters approved that concept in January 2023. Administrators emphasized that the district’s reserve management and budget planning have focused on sustainability and adaptability amid external uncertainty.
Why this matters: the board framed reserve decisions as precautionary steps taken when state aid was uncertain during the COVID‑19 pandemic, and presented the pool renovation and air‑conditioning work as voter‑approved capital projects expected to be cost‑neutral to taxpayers. The board said all financial reports and monitoring documents are published on the district website.
The board reiterated that the district remains within New York State’s school tax‑cap rules, noting the cap (set by the Office of the State Controller) has been in effect since 2012–13 and the district has not exceeded it. The district expects to proceed to bid once required state approvals are received and will report updates on the timeline and approvals as they occur.
