BCSD Board of Education Meeting 10-9-2025

Bath Central School District Board of Education · October 10, 2024

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External auditor: overview of revenues, expenses and reserves

Presentation

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External auditor (speaker 1) reviewed the district's year-to-date results, noting a roughly $400,000 surplus driven primarily by higher interest income and that the district appropriated additional dollars to reserves (about $5,800,000, which the auditor called "about 12%" of the fund). Auditor emphasized the importance of monitoring large fund balances.

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At its October meeting, the Bath Central School District Board of Education heard an external auditor review of district finances and accepted the audit and corrective action plan; administrators reported on construction, student programs and personnel actions, and the board approved several routine motions including reserve transfers and retirements.

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