Eastport-South Manor Central School District Independent Audit Reports

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    What is an independent audit and why does the Eastport-South Manor Central School District have to have one?

    Section 2116-A of Ed. Law and Section 170(r) of Commissioner Regulations require each board of education in New York State employing eight or more teachers to secure an annual audit by an independent auditor. The audit is performed in accordance with Generally Accepted Auditing Standards, as well as Government Auditing Standards. 

    In short, this means Eastport-South Manor hires an outside, independent firm once a year to review its financial records and practices. This firm then makes recommendations to the Board of Education and the Administration of the District based on that review. This is the annual independent audit. This audit is to be posted publicly on the District's website and also must be filed with the New York State Comptroller as well as the New York State Education Department.

    It is part of the checks and balances each school district must have in place to ensure its business practices are ethical and transparent.

    Below are past year’s independent audits as performed by R.S. Abrams, the firm the District contracts with to analyze the way the District conducts business. If you have any questions about the audits, please contact the Business Office.