Audit Reports and Financial Statements

External Audit Management Letters

Year Ended June 30, 2024
Report
District Response

Year Ended June 30, 2023
Report
District Response

Year Ended June 30, 2022
Report
District Response

Year Ended June 30, 2021
Report
District Response

Year Ended June 30, 2020
Report
District Response

Year Ended June 30, 2019
Report
District Response

Year Ended June 30, 2018
Report
District Response

Year Ended June 30, 2017
Report
District Response

Federal and State Funding Plans

American Rescue Plan (ARP) ESSER
FS-10F
FS-10A Amendment 2
FS-10
Budget Narrative
FS-10A Amendment 1
Plan - July 1, 2022
Plan - July 1, 2021
Plan Application

Foundation Aid
Plan - July 1, 2023
Plan - July 1, 2022
Plan - July 1, 2021

Presentations and Updates
Foundation Aid & COVID Federal Funding Update October 6, 2022
American Rescue Plan Funding Update December 2021

Non-electronic copies (including translated versions) of these documents may be obtained from the District Administration office located at 310 Hornidge Road, Mamaroneck, NY 10543.

Financial Statements

Year Ended June 30, 2024
Year Ended June 30, 2023
Year Ended June 30, 2022
Year Ended June 30, 2021
Year Ended June 30, 2020
Year Ended June 30, 2019
Year Ended June 30, 2018
Year Ended June 30, 2017

Extra Classroom Financial Statements

Year Ended June 30, 2024

YEar Ended June 30,2023
Year Ended June 30, 2022
Year Ended June 30, 2021
Year Ended June 30, 2020
Year Ended June 30, 2019
Year Ended June 30, 2018
Year Ended June 30, 2017

The Government Accounting Standards Board (GASB) Statement 75 requires school districts to calculate and report a liability on the face of the financial statements for the Other Post Employment Benefits (OPEB) that they provide. The only post employment benefit that the Rye Neck District provides its retirees is health insurance. Every other year, a full valuation is performed by a third party actuarial firm and this amount is reported in the annual financial statements.

FISCAL YEAR JULY 1, 2023 TO JUNE 30, 2024

Fiscal Year July 1, 2022 to June 30, 2023

Fiscal Year July 1, 2021 to June 30, 2022

Fiscal Year July 1, 2020 to June 30, 2021

Fiscal Year July 1, 2019 to June 30, 2020

Fiscal Year July 1, 2018 to June 30, 2019

Internal Audit Information

2023-2024
Intensive Review - Information Technology Penetration Testing
District Response
Updated Risk Assessment Report for the Year Ended June 30, 2024
District Response

2022-2023
Intensive Review - Capital Project Vendor Payments
District Response
Updated Risk Assessment Report for the Year Ended June 30, 2023
District Response

2021-2022
Intensive Review - Capital Project Vendor Payments
District Response
Updated Risk Assessment Report for the Year Ended June 30, 2022
District Response

2020-2021
Intensive Review - Capital Project Vendor Payments
District Response
Updated Risk Assessment Report for the Year Ended June 30, 2021
District Response

2019-2020
Intensive Review - Capital Project Vendor Payments
District Response
Updated Risk Assessment Report for the Year Ended June 30, 2020
District Response
Audit Report of 2020 Budget Vote and Trustee Election

2018-2019
Intensive Review - Private Purpose (TE) Funds
Updated Risk Assessment Report for the Year Ended June 30, 2019
District Response

2017-2018
Intensive Review - Information Technology Penetration Testing
Updated Risk Assessment Report for the Year Ended June 30, 2018
District Response

2016-2017
Intensive Review - Special Education and Analytical Review
Updated Risk Assessment Report for the Year Ended June 30, 2017
District Response

New York State Education Department

New York State Office of the Comptroller

Report of Examination - July 1, 2021 to June 30, 2022 - Health Insurance Cost Savings

Rye Neck UFSD Corrective Action Plan for Health Insurance Cost Savings Audit - February 2023

Report of Examination - July 1, 2014 to March 31, 2016, Information Technology

Report of Examination - June 8, 2022 - Mental Health Training Component of the New York SAVE Act

Rye Neck UFSD Corrective Action Plan to Mental Health Training Component of the New York SAVE Act Audit - July 11, 2022

Reserve Fund Plans

School Funding Transparency Reports

From the 2018-19 school year through the 2022-23 school year, Education Law §3614—which was passed by the Legislature and became law as Chapter 59 of the Laws of 2018—required school districts to “annually submit to the commissioner [of the State Education Department] and the director of the budget … a detailed statement of the total funding allocation for each school in the district for the upcoming school budget year” in a “form developed by the director of the budget, in consultation with the commissioner [of the State Education Department].” The New York State School Funding Transparency Form was the outcome of this process. Education Law §3614 was repealed effective June 30, 2023, which eliminated this reporting requirement.

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