Audits & Controls

Regulations & Recommendations

Regarding the handling of funds, the school district follows the regulations and recommendations of the NY State General Municipal and Education Laws, the State Education Commissioner and Education Department, and the General Accounting Standards Board (GASD). In addition to external and internal audits, detailed rules are followed to ensure that funds are used and tracked in appropriate ways.

NY State Aid: State Foundation Aid Funding Plan 2023

COVID Relief Funding: ARP-ESSER Plan | 2022 COVID Relief Funding Breakdown | 2021 COVID Relief Funding Breakdown | ARP Learning Loss 2021 | APR Learning Loss Narrative  | ARP-ESSER Application State ReservesARP-ESSER Part 2 ARP Act ApplicationARP ESSER Plan 2021 | ARP Summer 2021 | ARP Summer NarrativeCARES Act ESSER I 2021 | CRRSA-ESSER NarrativeARP After School 2021 | ARP After School Narrative | CARES Act Combined Funding ApplicationCARES Act ESSER Narrative | CARES Act GEER I 2021 | CRRSA Act Combined Funding ApplicationCARES Act GEER Narrative | CRRSA-ESSER II 2021CRRSA-GEER II (F) | CRSSA-GEER II (A) | CRSSA-GEER II (A) | CRRSA-GEER Narrative | ARP ESSER 3 Narrative Restricted

Transparency Reports: 2022-23 Transparency Report | 2021-22 Transparency Report | 2020-21 School Funding Transparency Report | 2019-20 Transparency Report

Audits: 2023 NYS Comptroller’s Audit | 2023-24 External Audit Report | 2023-24 Extra Classroom Activity Funds Audit | 2022-23 Extra Classroom Activity Funds Audit | 2022 NYSDOH Immunization Audit (OMS) | 2022 External Audit Report | 2021 External Audit Report | 2020 External Audit Report2019 External Audit Report2016 Comptroller’s Audit | 2020-21 Extra Classroom Activity Funds Audit2019-20 Extra Classroom Activity Funds Audit | 2022 Comptroller’s Audit

If you have any issues accessing the documents above, please contact the Business Office at 518-399-9141, ext. 85025 and an alternate version will be provided for you.


    Early detection is the best defense against fraud and abuse

    Have you been a witness to fraud or abuse within the BH-BL Central School District? If so, we encourage you to visit the New York State Comptroller’s Office website or call the toll-free fraud and abuse hotline at 1-888-OSC-4555 (1-888-672-4555).

    The Office of the New York State Comptroller provides a confidential and anonymous reporting system to help organizations comply with government mandates and build ethical workplace environments.

    Employees and community members can report fraud and abuse confidentially and anonymously. The hotline is staffed Monday through Friday from 9 a.m. to 5 p.m. by experienced investigators from the Investigations Unit of the Legal Services Division of the Office of the State Comptroller.

    Once a complaint is received, the Investigations Unit may:

    • Conduct a preliminary investigation;
    • Open a full investigation;
    • Refer the complaint to the proper agency or authority; or
    • Close the case.

    Managing fraud, workplace abuses, and other ethical issues in today’s workplace is highly important. The BH-BL Central School District is committed to identifying and resolving fraud and abuse in an efficient and effective manner and enhancing the overall awareness of accountability for taxpayers’ money.

    For more information, please contact the Office of the State Comptroller or any member of the BH-BL Board of Education.