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Gowanda School receives clean audit report

Photo via screenshot The Gowanda Board of Education approved the district’s external audit report for the 2024-2025 school year following a presentation from Drescher & Malecki LLP before a recent Board meeting.

GOWANDA — The Gowanda Central School District received a clean report on its external audit for the 2024-25 school year from Drescher & Malecki LLP.

The district was previously criticized by the State Comptroller’s Office for having excessive fund balances and overtaxing its residents. The state limit for unassigned funds is 4% of the upcoming year’s expenditures. In the recent audit report, the district’s unassigned fund balance decreased from $5.44 million (14.5%) to $3.76 million (9.6%) in 2024-25.

Some of that unassigned fund balance was allocated for the district’s pool repair project, as well as parking lot improvements throughout the district and playground surface upgrades at the Elementary School.

“It really is the reason that we do have unassigned fund balance, and why we’ve built them is for our unplanned things or things that we really need that are out of the ordinary,” Business Administrator Barb Smith said.

The district also refunded its Repair Reserve fund and allocated roughly $4.5 million to its Capital Project Reserve account to prepare for its next major project. The district is eyeing a capital project vote this December on a $44.5 million proposal. Because of $9.5 million of Capital Reserve funds allocated to the project, along with $9.1 million of Native American Aid, the project would have no additional impact on district taxpayers.

The Board of Education approved the external audit report from Drescher & Malecki LLP at its recent meeting, following a presentation during a workshop preceding the meeting.

Also at the recent Board meeting, the district approved a series of donations to benefit various extracurricular programs. Donations will benefit the Gowanda-Pine Valley football team; the Gowanda volleyball team; the Gowanda boys lacrosse team; and the Gowanda Pep Band.

A district policy pertaining to maximum temperature for school buildings and indoor facilities was also approved by the Board. An agreement with Lake Shore Central Schools for data privacy and online security support was also approved.

Regarding recent personnel moves within the district, Emma Luther was officially appointed as a Special Education Teacher. Luther, a Gowanda graduate, was appointed to the role on a long-term substitute basis earlier this year. Her latest appointment is retroactive to the beginning of the school year, making her eligible to be evaluated for tenure on Sept. 3, 2029.

Additionally, Carrie Tomczak was appointed as Principal Account Clerk; John Sutton and Timothy Barratt were appointed as Cleaners; and Colleen Myers was appointed as a Substitute Cleaner. Cortney Leith was appointed as a Substitute Teacher, Teaching Assistant and School Monitor.

Alex Vigil was approved for employment through the Healthy Kids Program. Jamie McEwen was appointed as Head Coach of the Modified Cross Country Team.

Michelle York resigned as Cook, effective Oct. 17. Lorainne Dragovic resigned as Substitute Cleaner, and several substitutes were terminated due to a lack of response.

The Board of Education will hold a special meeting on Wednesday.

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