# SOUTH COUNTRY CENTRAL SCHOOL DISTRICT AUDIT COMMITTEE MEETING 10/14/2026


**Body:** Youtube SCCSD
**Date:** October 13, 2026
**Jurisdiction:** SLED

**Tags:** Construction & Infrastructure, Energy & Utilities, Physical Infrastructure


The South Country Central School District Audit Committee met on October 14, 2026, to review the district’s fiscal year 2025–26 audit and financial recovery. The auditor described a $9.8 million unassigned fund balance deficit, which is subject to New York State Comptroller certification under the district’s special legislation; the district also received a $7 million state-aid advance. The discussion emphasized that deficit financing would address the reported deficit but would not resolve the district’s structural budget imbalance. For the $144 million 2026–27 budget, the district cited approximately $15 million in reductions and 94 fewer FTEs, and planned to use about $2.7 million in reserves. No procurement award or spending-related vote was identified.

The committee also reviewed capital-project activity, including energy performance contract (EPC) borrowing and expenditures: the presentation cited $9.8 million borrowed and $7.1 million spent, along with reserve-funded work at Bellport High School and another school site. The auditor raised findings involving budget overexpenditures, student activity account controls, the school food service fund deficit, and business-office procedures. A corrective action plan is expected to return to the committee before board consideration on October 21; the district expects the Comptroller’s certification process to inform possible deficit-bond financing. The transcript does not identify a new contract award or vendor selection.

**Source:** Youtube SCCSD
