# Board of Education Meeting 10/7/2026


**Body:** Niagara Wheatfield CSD
**Date:** October 06, 2026
**Jurisdiction:** SLED

**Tags:** Education, Construction & Infrastructure, Physical Infrastructure


The Niagara Wheatfield CSD Board of Education meeting on October 7, 2026, included the external auditor’s review of the district’s fiscal-year 2026 financial statements. The audit was nearing completion, with the auditor anticipating a clean opinion and no formal control findings; release was pending a restricted-fund-balance resolution and signed representation letter, with the October 15 state deadline expected to be met. General Fund revenues were approximately $86.5 million and expenditures $86.3 million. The auditor also reported about $22.3 million in current-year capital-project expenditures, a $2.1 million reduction in the capital reserve, and approximately $38 million associated with new debt. No new contracts, bids, or vendor awards were presented or approved.

**Source:** Niagara Wheatfield CSD