adirondack central school district

Division of LocaL Government & schooL accountabiLity

o f f i c e o f t h e n e w y o r k s t a t e c o m p t r o L L e r

report of ExaminationPeriod Covered:

July 1, 2014 – February 29, 2016

2016M-184

Adirondack Central School District

Financial Condition

thomas p. Dinapoli

Page

AUTHORITY LETTER 1

INTRODUCTION 2 Background 2 Objective 2 Scope and Methodology 2 CommentsofDistrictOfficialsandCorrectiveAction 2

FINANCIAL CONDITION 4 General Fund 5 School Lunch Fund 7 Multiyear Planning 8 Recommendations 8

APPENDIX A ResponseFromDistrictOfficials 9APPENDIX B OSC Comments on the District’s Response 12 APPENDIX C AuditMethodologyandStandards 13APPENDIX D HowtoObtainAdditionalCopiesoftheReport 14APPENDIX E LocalRegionalOfficeListing 15

Table of Contents

11Division of LocaL Government anD schooL accountabiLity

State of New YorkOffice of the State Comptroller

Division of Local Governmentand School Accountability September 2016

DearSchoolDistrictOfficials:

AtoppriorityoftheOfficeoftheStateComptrolleristohelpschooldistrictofficialsmanagetheirdistrictsefficientlyandeffectivelyand,bysodoing,provideaccountabilityfor taxdollarsspent tosupportdistrictoperations.TheComptrolleroverseesthefiscalaffairsofdistrictsstatewide,aswellasdistricts’compliancewithrelevantstatutesandobservanceofgoodbusinesspractices.Thisfiscaloversight is accomplished, in part, throughour audits,which identify opportunities for improvingdistrictoperationsandBoardofEducationgovernance.Auditsalsocanidentifystrategiestoreducecosts and to strengthen controls intended to safeguard district assets.

Following is a report of our audit of theAdirondack Central School District, entitled FinancialCondition.ThisauditwasconductedpursuanttoArticleV,Section1oftheStateConstitutionandtheStateComptroller’sauthorityassetforthinArticle3oftheGeneralMunicipalLaw.

This audit’s results and recommendations are resources for district officials to use in effectivelymanagingoperationsandinmeetingtheexpectationsoftheirconstituents.Ifyouhavequestionsaboutthisreport,pleasefeelfreetocontactthelocalregionalofficeforyourcounty,aslistedattheendofthis report.

Respectfullysubmitted,

Office of the State ComptrollerDivision of Local Governmentand School Accountability

State of New YorkOffice of the State Comptroller

2 Office Of the New YOrk State cOmptrOller2

Background

Introduction

Objective

Scope andMethodology

Comments ofDistrict Officials andCorrective Action

TheAdirondackCentralSchoolDistrict (District) is located in theTownsofOhio,Russia andWebb inHerkimerCounty; theTownsofLewis,Leyden,LyonsdaleandWestTurininLewisCounty;andtheTowns ofAnnsville,Ava,Boonville, Forestport, Lee, Remsen,SteubenandWesterninOneidaCounty.TheDistrictisgovernedbytheBoardofEducation(Board),whichiscomposedofsevenelectedmembers. The Board is responsible for the general management and control of the District’s financial and educational affairs. TheSuperintendent of Schools (Superintendent) is the District’s chiefexecutiveofficerandisresponsible,alongwithotheradministrativestaff, for the District’s day-to-day management under the Board’sdirection.TheBoardappointsaBusinessAdministratorwho,alongwithotheradministrativestaff,isactivelyinvolvedwiththeday-to-day business operations.

TheDistrictoperatesfiveschoolswithapproximately1,300studentsand265employees.TheDistrict’s2014-15generalfundexpenditureswereapproximately$27.7million,whichwerefundedprimarilywithStateaidandrealpropertytaxes.The2015-16budgetedappropriationswereapproximately$28.6million.

The objective of our audit was to assess the District’s financialcondition.Ourauditaddressedthefollowingrelatedquestion:

• Did the Board and District management develop realistic budgets and adequately manage the District’s financialcondition?

We examined theDistrict’s financial condition for the period July1, 2014 through February 29, 2016.We extended our audit scopeperiod back through the 2012-13 fiscal year to analyze historicalfundbalance,budgetestimatesandfinancialtrends.Inaddition,wereviewedtheDistrict’s2016-17adoptedbudget.

We conducted our audit in accordance with generally acceptedgovernmentauditingstandards(GAGAS).Moreinformationonsuchstandards and the methodology used in performing this audit are includedinAppendixCofthisreport.

The results of our audit and recommendations have been discussed withDistrictofficials,andtheircomments,whichappearinAppendixA, have been considered in preparing this report.District officialsdisagreedwithsomeofourfindingsandrecommendations.AppendixB includes our comments on issues raised in the District’s response.


The Board has the responsibility to initiate corrective action. Pursuant toSection35of theGeneralMunicipalLaw,Section2116-a(3)(c)of the New York State Education Law and Section 170.12 of the RegulationsoftheCommissionerofEducation,awrittencorrectiveactionplan(CAP)thataddressesthefindingsandrecommendationsinthisreportmustbepreparedandprovidedtoourofficewithin90days,withacopyforwardedtotheCommissionerofEducation.FormoreinformationonpreparingandfilingyourCAP,pleaserefertoourbrochure,Responding to an OSC Audit Report,whichyoureceivedwiththedraftauditreport.TheSchoolBoardshouldmaketheCAPavailableforpublicreviewintheDistrictClerk’soffice.


Financial Condition

The Board, Superintendent and Business Administrator areresponsibleformakingsoundfinancialdecisionsinthebestinterestof the District, the students it serves and the residents who fundthe District’s programs and operations. Sound budgeting practices based on accurate estimates along with prudent fund balance managementhelpensurethatsufficientfundingwillbeavailabletosustainoperations,addressunexpectedoccurrencesandsatisfylong-term obligations and future expenditures. Fund balance representsresources remaining from prior fiscal years. School districts mayretain a portion of fund balance within the limits established by New YorkStateRealPropertyTaxLaw(law).Currently,thelawlimitstheamount of fund balance a school district can retain to no more than 4 percentofthenextyear’sbudgetappropriations.

School districts are legally allowed to establish reserve funds,in accordance with applicable laws, and accumulate funds forcertain futurepurposes (for example, capitalprojectsor retirementexpenditures).TheBoardshouldfundreservesappropriately,monitorreserveamountsandusethemasintendedforplannedexpenditures.

In recent years, the Board balanced its adopted budgets withappropriations of fund balance and reserves,which led to plannedoperatingdeficitsfrom2012-13through2014-15anda$2.2milliondecline in the general fund balance.1While theDistrictmaintainedover$5.7millioninitsreservefundsthrough2014-15,itdidnotusethereservefundsasappropriatedinthebudgets.Officialsprimarilyreliedonunrestrictedfundstofinancetheoperatingdeficits,whichcaused the unrestricted fund balance2inthegeneralfund,asreportedbytheDistrict,todeclinetoabout$139,000attheendof2014-15.However,duetoanoverstatementofrecordedliabilities,theactualunrestrictedfundbalancewasapproximately$527,000at thecloseof 2014-15, representing a 63 percent decline from 2012-13. TheBoardhas subsequentlycontinued toappropriate fundbalanceandreservefundstotalingatleast$1.45millioneachyearinthe2015-16and2016-17adoptedbudgets.Asaresult,theDistrict’sgeneralfundbalance will likely continue to decline.

Inaddition,theschoollunchfundwasnotself-sufficientandrequiredadvancesandsubsidiesfromthegeneralfundtofinanceitsoperations.____________________1 The District incurred planned operating deficits of $102,196 in 2012-13,$344,755in2014-15and$1,715,089in2014-15.

2 Unrestrictedfundbalanceisthetotalfundbalance,lessreservefunds,appropriatedfundbalance,encumbrancesandnonspendablefundbalance(relatedtoprepaidexpenses).


General Fund

During 2013-14, theDistrict improperly charged the school lunchfund’shealth insurancecosts totalingover$129,600 to thegeneralfund to avoid a further deterioration of the lunch fund’s financialcondition.At theendof2014-15, the lunchfundowed thegeneralfund $47,000 and in 2015-16 borrowed an additional $20,000 tohelpwithcashflow.Lastly,theBoardhasnotdevelopedamultiyearfinancialplantoaddressthedecliningfundbalanceandtoguidetheuse of the reserve funds.

We reviewed budget-to-actual results for the fiscal years 2012-13through2014-15andfoundthattheBoardgenerallyadoptedbudgetswithrealisticestimatesofrevenuesandexpenditures.However,thereliance on appropriated fundbalance as afinancing source in theannualbudgetshasresultedinasignificantreductionintheDistrict’sunrestrictedfundbalance.About$5.8millionoftheDistrict’stotalfundbalanceattheendof2014-15,whichtotaledapproximately$7million,3isrestrictedforspecificpurposesintheDistrict’sfivereservefunds4andtheDistrictmustcomplywithstatutoryrequirements toexpendthosefunds.Theunrestrictedportionoffundbalanceretainedatyear-endservesasafinancialcushionforunexpectedeventsandmaintainingcashflow.

TheDistrict reported unrestricted fund balance of $138,667 at theendofthe2014-15fiscalyear.However,wefoundthattheDistrict’sactual unrestricted fundbalancewas about $527,000 at the endof2014-15(1.8percentofthenextyear’sappropriations,representinga63percentdeclinefrom2012-13)duetoanoverstatedliabilitythatthe District had carried on its books well after that liability had been satisfied.DistrictofficialstoldustheDistricthadreceivedmoreStateaidforschoolbusespurchasedinthe1998-99fiscalyearthanitwaseligiblefor.However,basedoncorrespondencefromtheNewYorkStateEducationDepartment(SED)onfileattheDistrict,SEDreducedtheDistrict’stransportationaidoverafive-yearperiodandrecoupedthepaymentdue from theDistrict.Nonetheless, it is important forDistrict officials to closely monitor the level of unrestricted fundbalancetoensureitisnotdepletedtoaninsufficientlevel.

Additionally, District officials did not use reserves as planned tofinance expenditures. In the 2012-13 through 2014-15 adoptedbudgets, the Board appropriated $961,151 in fund balance as afinancingsourceandincludeda“reservecontribution”(appropriatedreservefunds)of$627,382.However,theplannedoperatingdeficitin

____________________3 From thebeginningof2012-13 to theendof2014-15, the total fundbalancereportedinthegeneralfunddeclined24percentfrom$9,175,891to$7,013,851.

4 A capital reserve, employee benefit accrued liability reserve, retirementcontribution reserve, unemployment insurance reserve and workers’compensation reserve


each of these years reduced the District’s unrestricted fund balance but notthereserves.AlthoughDistrictofficialsdidspendmoneyfromthecapitalreservefundduringthe2014-15fiscalyear,theydidnotactuallyuse any of the reserve money that was appropriated in the adopted budgets.

For example, in its 2014-15 budget the District planned to use theretirementcontributionreservetohelpfinanceits$650,000employeeretirement appropriation for the New York State and Local Retirement System;however,thisretirementcontributionwaspaidoutofoperatingfundsinstead.Similarly,debtservicepaymentsof$289,000weremadefromoperatingfundsratherthanfroma$289,000transferfromthedebtreserve5asbudgeted.TheDistricthada$1.7millionoperatingdeficitattheendof2014-15which,becauseofficialsdidnotproperlyrecordthe intended use of its retirement contribution and debt reserves for the2014-15fiscalyear,reduceditsreportedunrestrictedfundbalancebyapproximately$1.2million.6 Districtofficialstoldustheydidnotknow how the budgeted use of reserve funds is properly recorded in the District’saccountingrecords,resultinginthereservebalancesnotbeingreduced as originally intended.

InFebruary2015theBoardattemptedtomitigatethisreductioninfundbalanceby improperly transferring approximately $388,000 from theunemployment reserve to unrestricted fund balance. General Municipal Lawallowsagoverningboard,within60daysofthecloseofafiscalyear, to transfer all or part of excess amounts in an unemploymentreserve to certain other reserves or to apply all or part of the excesstobudgetedappropriations.However,theBoarddidnotactwithintheprescribed60-dayperiod.

IntheDistrict’s2015-16budget,theBoardappropriatedthesameamountsof fund balance as in the previous three years and debt reserve funds asinthepreviousyear(2014-15),aswellasa$489,789appropriationfromtheretirementcontributionreserve,foratotalplannedoperatingdeficitofover$1.7million.Districtofficialstoldusthattheirprojectedoperatingdeficitforthe2015-16fiscalyearwouldbesignificantlylessthantheanticipated$1.7milliondeficitwhenthebudgetwasadopted,and our review of budget-to-actual revenues and expenditures as ofFebruary 2016 supports this view.7However,thefurtherreductioninfund

____________________5 The debt reserve is recorded in the debt service fund. The money in this reserve stemmedfromunspentbondproceedsfromacapitalprojectthatDistrictofficialsplanned to transfer to the general fund to pay the annual bond principal and interest.

6 In January 2015 theBoard transferred $520,000 from the capital reserve to thecapitalprojectsfundtohelppayforabuildingproject,approvedbyDistrictvoters.The District’s $1.7 million operating deficit in 2014-15 was financed by this$520,000appropriationfromthecapitalreserveandtheremaining$1.2millionwasfinancedwithunrestrictedfunds.

7 Weprojectanoperatingdeficitofapproximately$275,200for2015-16.


balancewillweakentheDistrict’sfinancialcondition.Initsbudgetfor2016-17,theBoardrepeatedthepreviousyear’sappropriationsoffundbalanceandretirementcontributionreservefunds.Anongoingreliance on the appropriation of fund balance will perpetuate annual operating deficits andgradually deplete fundbalance until it is nolongeravailabletofinancesuccessivebudgets.Asaresult,theBoardwillneedtoreplacefundbalanceasafinancingsourcewithrecurringrevenues,cutcostsorbothtobalancefuturebudgets.

According to SED guidelines, the school lunch fund’s budgetedappropriations must balance with its estimated revenues. The lunch fund budget is not submitted to the voters for approval. Only the budgeted subsidy, if any, from the general fund requires voterapproval.Iftheschoollunchfunddoeshavetoresorttoadditionaltemporaryadvances(loans)fromthegeneralfund, theremustbeareasonable plan for repaying the interfund loans.

Overthethree-yearperiodJuly1,2012throughJune30,2015,thelunchfundincurredoperatingdeficitstotaling$73,400inthe2012-13and2014-15fiscalyears8whilereportinga$109,000operatingsurplusattheendofthe2013-14fiscalyear.However,thisreportedoperatingsurplus is misleading because the school lunch fund’s health insurance costsofover$129,600werepaidfromthegeneralfund.9 Had these expendituresbeenchargedtothelunchfundasappropriate,itwouldhaveincurredanoperatingdeficitofapproximately$20,600forthe2013-14year,bringingtheaverageannualoperatingdeficitto$31,400over the three-yearperiod. Inaddition, the lunch fundwouldhaveultimatelyendedthe2014-15fiscalyearwithadeficitfundbalanceofover$120,000,rather than the$9,500fundbalancereported.Attheendofthe2014-15fiscalyear,thelunchfundalsoowed$47,246tothegeneralfundduetointerfundadvancesoverseveralyears,andborrowedanother$20,000during2015-16.Given the lunchfund’songoing reliance on advances from the general fund and its failure to beself-sufficient,itisunlikelytorepaythe$68,000currentlyowedtothegeneralfundbythecloseof2015-16.Inaddition,Districtofficialssaidthatthe2016-17proposedbudgetcontainsanadditional$10,000transfer from the general fund to supplement lunch fund operations.

Officialsanticipatethesituationlikelygettingworseduetoamandatethat requires the District to employ a full-time nutritionist in thecomingyear.TheBusinessAdministrator told us she contacted anoutside vendor to determine the feasibility of outsourcing the school lunch fund operations while retaining staff onsite to operate the lunch

School Lunch Fund

____________________8 A$30,599deficitin2012-13anda$42,837deficitin2014-159 TheDistrictreportedadeficitfundbalanceintheschoollunchfundof$56,800at the endof the 2012-13fiscal year.The reported fundbalance increased to$52,300attheendof2013-14afterthehealthinsurancecostswerechargedtothe general fund.


program,butthisoptionwasnotcost-effective.Therefore,theBoardandDistrictofficialsmustcontinuelookingforwaystochangetheiroperations tomake theschool lunchfundmoreself-sufficientso itcan repay the advances from the general fund.

Planning on amultiyear basis enablesDistrict officials to identifydeveloping revenue and expenditure trends, establish long-termprioritiesandgoalsandconsidertheimpactofnear-termbudgetingdecisionsonfuturefiscalyears.Italsoallowsthemtoassessthemeritsof alternative approaches (such as appropriating fund balance orestablishingandusingreserves)tofinanceoperations.Anylong-termfinancialplanmustbemonitoredandupdatedonacontinuingbasistoprovide a reliable framework for preparing budgets and to ensure that information used to guide decisions is current and accurate.

The Board has not developed amultiyear financial plan to definehowreservesandunrestrictedfundbalancewillbeused.AccordingtoBoardmembersweinterviewed,theBoardoftendiscussedtheseissuesbuthasnotdevelopedawrittenplantoaddressthem.Awell-designedlong-termplancanassisttheBoardinmakingtimelyandinformed decisions about the District’s programs and operations and help it rebuild the fund balances in the general and school lunch funds. TheBoardandDistrictofficialsshould:

1. Carefully consider the amount of available fund balance and reserves appropriated to fund future budgets and ensure that a reasonable amount of unrestricted fund balance is retained. Whenreservefundsareappropriatedinthebudget,theBoardshould identify the reserve funds it plans to use.

2. Ensure that liability for overpayments is adjusted and the

correct amount is reported.

3. Ensure that reserve funds are used for the authorized andintended purposes in compliance with applicable laws.

4. Take the necessary steps to ensure that the school lunch fund becomes self-sufficient. Suchmeasures could includewaystoincreaserevenue,cutcostsorbothsothattheschoollunchfund can repay its loans to the general fund.

5. Developacomprehensivemultiyearfinancialplantoestablishlong-term objectives for funding long-term needs, providea framework for future budgets and guide the District’s management of financial condition. This plan should beperiodically reviewed and updated as appropriate.

Multiyear Planning

Recommendations


APPENDIX A

RESPONSE FROM DISTRICT OFFICIALS

TheDistrictofficials’responsetothisauditcanbefoundonthefollowingpages.


See Note 1


SeeNote3 Page 12

See Note 2 Page 12


APPENDIX B

OSC COMMENTS ON THE DISTRICT’S RESPONSE

Note 1

AlthoughtheDistricthasaccumulatedmoneyin its reservefunds, itdidnotuse thereservefundsappropriated in the adopted budgets during our audit period.

Note 2

Ourreportstates:“DistrictofficialstoldustheydidnotknowhowthebudgeteduseofreservefundsisproperlyrecordedintheDistrict’saccountingrecords...”ThisstatementisbasedonourdiscussionswithDistrictofficials,whoexplainedwhythereservefundbalanceswerenotreducedasoriginallybudgeted.ItdoesnotrelatetotheFebruary2015transferfromtheunemploymentreserve.

Note3

Although federal guidelines and increasing costs affect lunch fund operations, theDistrict shouldnonethelessseekoutopportunitiestoworktowardmakingtheschoollunchfundself-sufficient.


APPENDIX C

AUDIT METHODOLOGY AND STANDARDS

Toaccomplishourobjective,weinterviewedDistrictofficialsandemployees,testedselectedrecordsandexaminedpertinentdocumentsfortheperiodJuly1,2014throughFebruary29,2016.ToanalyzetheDistrict’s historical fundbalance,budget estimates andfinancial trends,weextendedour auditscopeperiodbackthroughthe2012-13fiscalyear.WealsoreviewedtheDistrict’s2016-17adoptedbudget.Ourexaminationincludedthefollowingprocedures:

• WeinterviewedDistrictofficialstogainanunderstandingoftheirbudgetdevelopmentprocessandmonitoringprocessand todeterminewhether theDistrictadoptedmultiyearfinancialplans. Inaddition,we interviewedBoardmembers todetermine theirunderstandingof thebudget and information provided to them at budget time.

• We interviewed District officials and Board members to determine whether they have anunderstanding of the appropriation of fund balance and reserves and their overall effect on fund balance.

• WereviewedandanalyzedtheDistrict’sfinancialrecordsandreportsforallfunds,includingannualbudgets,annualreports,bankstatements,budgetstatusreportsandgeneralledgers.

• Wedeterminedwhether interfund transfers are allowed and authorizedby statute andweresupported,andifinterfundloansandadvancesareinbalanceandproperlyclassified,recordedand reported.

• Weverifiedtheaccountspayablebalancesandidentifiedifanyunrecordedliabilitiesexistedattheendofthe2014-15fiscalyear.

• Weverifiedaccountsreceivablebalancesattheendofthe2014-15fiscalyearandreviewedifthey were valid and collectible in a timely manner to meet current District needs.

WeconductedthisperformanceauditinaccordancewithGAGAS.Thosestandardsrequirethatweplanandperform the audit toobtain sufficient, appropriate evidence toprovide a reasonablebasisforourfindingsandconclusionsbasedonourauditobjective.Webelievethattheevidenceobtainedprovidesareasonablebasisforourfindingsandconclusionsbasedonourauditobjective.


APPENDIX D

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

OfficeoftheStateComptrollerPublicInformationOffice110StateStreet,15thFloorAlbany,NewYork12236(518)474-4015http://www.osc.state.ny.us/localgov/

Toobtaincopiesofthisreport,writeorvisitourwebpage:


APPENDIX EOFFICE OF THE STATE COMPTROLLER

DIVISION OF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITYAndrewA.SanFilippo,ExecutiveDeputyComptroller

GabrielF.Deyo,DeputyComptrollerTraceyHitchenBoyd,AssistantComptroller

LOCAL REGIONAL OFFICE LISTING

BINGHAMTON REGIONAL OFFICEH.ToddEames,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Suite170244 Hawley StreetBinghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313Email:[email protected]

Serving:Broome,Chenango,Cortland,Delaware,Otsego,Schoharie,Sullivan,Tioga,TompkinsCounties

BUFFALO REGIONAL OFFICEJeffreyD.Mazula,ChiefExaminerOfficeoftheStateComptroller295MainStreet,Suite1032Buffalo,NewYork14203-2510(716)847-3647Fax(716)847-3643Email:[email protected]

Serving:Allegany,Cattaraugus,Chautauqua,Erie,Genesee,Niagara,Orleans,WyomingCounties

GLENS FALLS REGIONAL OFFICEJeffreyP.Leonard,ChiefExaminerOfficeoftheStateComptrollerOneBroadStreetPlazaGlensFalls,NewYork12801-4396(518)793-0057Fax(518)793-5797Email:[email protected]

Serving:Albany,Clinton,Essex,Franklin,Fulton,Hamilton,Montgomery,Rensselaer,Saratoga,Schenectady,Warren,WashingtonCounties

HAUPPAUGE REGIONAL OFFICEIraMcCracken,ChiefExaminerOfficeoftheStateComptrollerNYSOfficeBuilding,Room3A10250VeteransMemorialHighwayHauppauge,NewYork11788-5533(631)952-6534Fax(631)952-6530Email:[email protected]

Serving:NassauandSuffolkCounties

NEWBURGH REGIONAL OFFICETennehBlamah,ChiefExaminerOfficeoftheStateComptroller33AirportCenterDrive,Suite103NewWindsor,NewYork12553-4725(845)567-0858Fax(845)567-0080Email:[email protected]

Serving:Columbia,Dutchess,Greene,Orange,Putnam,Rockland,Ulster,WestchesterCounties

ROCHESTER REGIONAL OFFICEEdwardV.Grant,Jr.,ChiefExaminerOfficeoftheStateComptrollerThe Powers Building16WestMainStreet,Suite522Rochester,NewYork14614-1608(585)454-2460Fax(585)454-3545Email:[email protected]

Serving:Cayuga,Chemung,Livingston,Monroe,Ontario,Schuyler,Seneca,Steuben,Wayne,YatesCounties

SYRACUSE REGIONAL OFFICERebeccaWilcox,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Room409333E.WashingtonStreetSyracuse,NewYork13202-1428(315)428-4192Fax(315)426-2119Email:[email protected]

Serving:Herkimer,Jefferson,Lewis,Madison,Oneida,Onondaga,Oswego,St.LawrenceCounties

STATEWIDE AUDITSAnnC.Singer,ChiefExaminerStateOfficeBuilding,Suite170244 Hawley Street Binghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313

adirondack central school district

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