Special Meeting: Audit Committee of the Whole & Consideration of Resolutions | June 2, 2026

The Rochester City School District held a Special Meeting of the Audit Committee of the Whole on June 2, 2026, focusing primarily on the district's upcoming financial audit plan for the fiscal year ending June 30, 2026. External auditors presented their audit strategy, emphasizing the review of financial statements, internal controls, and compliance with federal and state funding requirements, particularly noting the implementation of a new Oracle accounting system. The auditors reported no material weaknesses or significant deficiencies in internal controls and outlined key risk areas such as cash management and revenue recognition. The meeting also included an update from the Office of the Auditor General on ongoing audits related to Oracle system disbursements, student activity funds, and special education services, highlighting areas for improvement in documentation, compliance, and service delivery. The board approved the external audit plan and a special education follow-up report. Additionally, the meeting featured a series of resolutions related to district governance and operations, with motions passed on several items including the Oracle post-implementation audit. No specific contract awards or procurement decisions were detailed, but the discussions around the Oracle system and audit processes suggest ongoing oversight of significant financial and operational systems within the district.