District Financial Statements

The district’s financial statements are prepared by Raymond G. Preusser, CPA, P.C. Certified Public Accountants.

• 2024-2025 Fiscal Year
• 2023-2024 Fiscal Year
• 2022-2023 Fiscal Year
• 2021-2022 Fiscal Year
• 2020-2021 Fiscal Year

State Audits

NYS Office of the State Comptroller: Poland Central School District – Claims Audit Process (2018M-214)
Issued Date: January 11, 2019

• Claims Audit Process (2018M-214) Audit Summary
• Claims Audit Process (2018M-214) Complete Report

NYS Office of the State Comptroller: Poland Central School District – Procurement (2015M-355)
Issued Date: March 04, 2016

• Procurement (2015M-355) Audit Summary
• Procurement (2015M-355) Complete Report

NYS Office of the State Comptroller: Poland Central School District – Access Controls Over Student Information Systems (2014-MR-1)
Issued Date: August 19, 2014

• Access Controls Over Student Information Systems (2014-MR-1) Audit Summary
• Access Controls Over Student Information Systems (2014-MR-1) Complete Report

School-Level Spending

New York State Education Law requires school districts to annually submit to the State Education Department commissioner and the state budget director a New York State School Funding Transparency Form. The form details the total funding allocation for each school for the upcoming school budget year.

Funding levels vary by school based on a variety of factors, such as student enrollment at each building, the needs of the individual students enrolled at each building, including those whom require additional support, such as occupational or speech therapy or special education services; and special programs or district-wide programs housed in a particular building, such as summer school, that require additional resources at the building level.

Property Tax Report Card

The Property Tax Report Card gives taxpayers a transparent, “at-a-glance” look at how a school district’s proposed budget compares to the current year’s spending and tax levy.

• 2024-2025 PCS Property Tax Report Card

State Budget Reporting Survey

This document hosted by the New York State Education Department (NYSED) concerns the Poland Central School District and its use of federal COVID-19 response funding. By July 1, 2022, every local school district receiving federal COVID-19 relief money was required to publish and submit a plan explaining how they would spend those funds, with a specific focus on one-time costs rather than ongoing expenses. The plan includes:

• Goals and ratios for pupil support;
• Detailed summaries of Investments in current year activities; and
• Balance of funds spent in priority areas;
• An analysis of public comment;

• View the State Budget Reporting Survey document

Smart Schools Investment Plan

As required by the Smart Schools Bond Act (SSBA) Implementation Guidance, the Poland Central School District must post a final Smart Schools Investment Plan on its website. This plan is designed for the district to participate in the Smart Schools Bond Act of 2014. The act authorized the state to finance $2 billion for educational technology and infrastructure to improve learning and opportunity for New York students.

• Learn more about the Smart Schools Investment Plan on the Policies, Procedures & Annual Notifications page.

American Rescue Plan-ESSER Plan

The Poland Central Schools received a federal coronavirus relief package through the American Rescue Plan (ARP) Act. This funding was used toward sustaining safe operations of our schools while addressing academic, social, emotional and mental health needs of students resulting from the COVID-19 pandemic. As required by education law, the district maintained an ARP ESSER plan. This plan was designed to outline how these funds are being used. To view ARP ESSER plan materials, please call the District Office at (315) 826-7900.