Budget Process Information

• 2026 Budget Vote Information
• 2026–2027 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Newsletter
• Budget Workshop #1
• Budget Workshop #2
• Budget Workshop #3 
• Budget Review Meeting
• Public Budget Hearing
• Notice, Exemption Reports, and Report Card
• Budget Summary

• 2025 Budget Vote Information
• 2025–2026 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Newsletter
• Budget Workshop #1
• Budget Workshop #2
• Budget Workshop #3
• Budget Review Meeting
• Public Budget Hearing
• Notice, Exemption Reports, and Report Card
• Budget Summary
• Budget Detail

• 2024 Budget Vote Information
• 2024–2025 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Newsletter
• Budget Workshop #1 (January 18, 2024)
• Budget Workshop #2 (February 8, 2024)
• Budget Workshop #3  (February 29, 2024)
• Budget Review Meeting (March 13, 2024)
• Public Budget Hearing (May 14, 2024)
• Notice, Exemption Reports, and Report Card
• Budget Summary
• Budget Detail

• 2023 Budget Vote Information
• 2023–2024 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Newsletter
• Budget Workshop #1 (January 19, 2023)
• Budget Workshop #2 (February 9, 2023)
• Budget Workshop #3  (March 2, 2023)
• Budget Review Meeting  (March 16, 2023)
• Notice, Exemption Reports, and Report Card
• Voter Approved Budget Summary
• Voter Approved Budget Detail

• 2022 Budget Vote Information
• 2022–2023 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Newsletter
• Budget Workshop #1 (January 20, 2022)
• Budget Workshop #2 (February 17, 2022)
• Budget Workshop #3  (March 3, 2022)
• Budget Review Meeting  (March 17, 2022)
• Notice, Exemption Reports, and Report Card
• Voter Approved Budget Summary
• Voter Approved Budget Detail

• 2021 Budget Vote Information
• 2021–2022 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Newsletter
• Budget Review Meeting (March 18, 2021)
• Budget Workshop #1 (January 14, 2021)
• Budget Workshop #2 (February 4, 2021)
• Budget Workshop #3  (March 4, 2021)
• Notice, Exemption Reports, and Report Card
• Voter Approved Budget Detail
• Voter Approved Budget Summary

• 2020 Budget Vote Information
• 2020–2021 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Review Meeting (March 19, 2020)
• Budget Detail
• Budget Newsletter
• Budget Summary
• Budget Workshop #1 (January 16, 2020)
• Budget Workshop #2 (February 6, 2020)
• Budget Workshop #3 (March 5, 2020)
• Notice, Exemption Reports, and Report Card

• 2019 Budget Vote Information
• 2019–2020 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Detail
• Budget Newsletter
• Budget Review Meeting (March 21, 2019)
• Budget Summary
• Budget Workshop #1 (January 17, 2019)
• Budget Workshop #2 (February 7, 2019)
• Budget Workshop #3 (March 7, 2019)
• Notice, Exemption Reports, and Report Card

• 2018 Budget Vote Information
• 2018–2019 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Review Meeting (March 15, 2018)
• Budget Detail
• Budget Newsletter
• Budget Summary
• Budget Workshop #1 (January 18, 2018)
• Budget Workshop #2 (February 8, 2018)
• Budget Workshop #3 (March 1, 2018)
• Notice, Exemption Reports, and Report Card

• 2017 Budget Vote Information
• 2017–2018 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Detail
• Budget Newsletter
• Budget Review Meeting (March 23, 2017)
• Budget Summary
• Budget Workshop #1 (January 19, 2017)
• Budget Workshop #2 (February 9, 2017)
• Budget Workshop #3 (March 9, 2017)
• Notice, Exemption Reports, and Report Card

• 2016 Budget Vote Information
• 2016–2017 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Detail
• Budget Newsletter
• Budget Review Meeting (March 10, 2016)
• Budget Summary
• Budget Workshop #1 (January 21, 2016)
• Budget Workshop #2 (February 4, 2016)
• Budget Workshop #3 (February 25, 2016)
• Notice, Exemption Reports, and Report Card

• 2015 Budget Vote Information
• 2015–2016 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Detail
• Budget Newsletter
• Budget Review Meeting  (March 19, 2015)
• Budget Summary
• Budget Workshop #1 (January 22, 2015)
• Budget Workshop #2  (February 12, 2015)
• Budget Workshop #3  (March 19, 2015)
• Notice, Exemption Reports, and Report Card

• 2014 Budget Vote Information
• 2014–2015 Budget Calendar
• Accountability and Overview Report (with fiscal supplement
• Budget Detail
• Budget Newsletter
• Budget Review Meeting (March 13, 2014)
• Budget Summary
• Budget Workshop #1 (January 16, 2014)
• Budget Workshop #2 (February 6, 2014)
• Budget Workshop #3 (February 27, 2014)
• Middle School/High School Auditorium Pictures: Why Jericho Needs to Renovate
• Middle School/High School Proposed Auditorium Renovation and Districtwide Security Upgrade Presentation
• Notice, Exemption Reports, and Report Card

• 2013 Budget Vote Information
• 2013–2014 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Detail
• Budget Newsletter
• Budget Review Meeting (March 7, 2013)
• Budget Summary
• Budget Workshop #1 (January 17, 2013)
• Budget Workshop #2 (January 24, 2013)
• Budget Workshop #3 (February 7, 2013)
• Capital Facilities Plan
• Notice, Exemption Reports, and Report Card

• 2012 Budget Vote Information
• 2012–2013 Budget Calendar
• Accountability and Overview Report (with fiscal supplement)
• Budget Newsletter
• Budget Review Meeting (March 1, 2012)
• Budget Summary
• Budget Workshop #1 (January 19, 2012)
• Budget Workshop #2 (January 26, 2012)
• Budget Workshop #3 (February 8, 2012)
• Notice, Exemption Reports, and Report Card
• NYSSBA Tax Cap Q&A
• Tax Levy Limits
• Tax Levy Limit Formula
• The Property Tax Cap (slide presentation)
• Understanding New York's Property Tax Levy Cap

• 2011–2012 Budget Calendar
• Budget Newsletter
• Budget Summary
• Budget Workshop #1 (January 13, 2011)
• Budget Workshop #2 (January 20, 2011)
• Budget Workshop #3 (February 10, 2011)
• Budget Workshop #4 (March 3, 2011)

• 2010–2011 Budget Calendar
• Budget Summary
• Budget Workshop #1 (January 14, 2010)
• Budget Workshop #2 (January 21, 2010)
• Budget Workshop #3 (February 8, 2010)

• 2009–2010 Exemption Impact Statement
• Budget Newsletter
• Budget Workshop # 1 (January 22, 2009)
• Budget Workshop # 2 (January 22, 2009)
• Budget Workshop #3 (February 11, 2009)
• Budget Workshop #4 (March 5, 2009)
• Proposed Budget

• Budget Process Calendar
• Budget Workshop # 1 (January 17, 2008)
• Budget Workshop # 2 (January 24, 2008)
• Budget Workshop # 3 (February 12, 2008)
• Budget Workshop # 4 (March 6, 2008)

• Budget Workshop # 1 (January 11, 2007)
• Budget Workshop # 2
• Budget Workshop # 3 (February 15, 2007)
• Budget Workshop #4 (March 6, 2007)

• Budget Newsletter
• Budget Process Calendar
• Budget Workshop # 1 (January 12, 2006)
• Budget Workshop # 2 (January 26, 2006)
• Budget Workshop # 3 (February 9, 2006)
• Budget Workshop # 4 (March 9, 2006)
• Finance Forum Presentation
• Proposed Budget Expenditures (Detail)
• Proposed Budget Summary

• Budget Process Calendar
• Budget Workshop #1 (January 13, 2005)
• Budget Workshop #2 (January 20, 2005)
• Budget Workshop #3 (February 10, 2005)
• Budget Workshop #4 (March 10, 2005)
• Budget Workshop #5 (March 17, 2005)
• Independent Audit
• Proposed Budget Expenditures (Detail)
• Proposed Budget Summary

Over the past several months, the financing of public schools has been an issue of much debate. Community residents and staff members are expressing concerns about increasing tax rates, Nassau County reassessments, failed budget votes in Nassau County, lack of state funding for public schools, misappropriation of funds in other Long Island school districts, and the NYS Comptroller audits of public schools.

In an effort to keep our community and staff informed and to increase the dialogue with community members, the school district recently hosted two financial forums entitled “Funding Strategies for a District of Excellence” and published two newsletters detailing the safeguards in place for our school district finances. The Jericho School District will continue to be dedicated to an open budget process and encourages your participation. The documents listed below are presented in an effort to enhance your understanding of the district finances.
 

Auditing and Finances

• Jericho School District Audit Report
  • General Purpose Audit 2004
  • Extra-Classroom Activities General Purpose Audit
  • Management Letter for the General Purpose Audit
  • Special Purpose Management Letter
• November 2004 Jericho School News
• Safeguarding Jericho’s Finances

Budget Documents

• 2005–2006 Budget Documents
• 2004–2005 Budget Documents

Presentations

• Jericho Finance Forum: October 12, 2004 (Presentation)
• Jericho Finance Forum: November 15, 2004 (Presentation)

Profile Sheets

• Elementary Schools
• Secondary Schools

• Budget Bulletin
• Budget Planning and Development Process
• Budget Process Calendar
• Budget Workshop #1 (January 15, 2004)
• Budget Workshop #2 (January 29, 2004)
• Budget Workshop #3 (February 12, 2004)
• Budget Workshop #4 (February 26, 2004)

The audit function may be one of the most crucial aspects of monitoring a school district’s financial condition. It is the board of education’s responsibility to maintain the fiscal health of the district and to ensure that all legal mandates relating to the financial transactions of the district are adhered to. There are three types of auditing services that board of education members encounter in a school district setting: claims auditor, internal auditor, and external auditors.

The claims auditor reviews all requests for payment of necessary expenses of operation of the school district. The claims auditor assumes the powers and duties of the board of education in regard to approving all claims against the district. The claims auditor, an outside consultant, reviews weekly all invoices processed for payment by the district business office staff. He reports directly to the board of education. At the organization meeting the board of education appointed EmKay Consulting as the claims auditor for the fiscal year.

The internal auditor focuses on an evaluation of the internal controls within the business function of the school district. In July the Jericho Board of Education appointed Nawrocki Smith, LLP to be the Internal Auditors of the Jericho Union Free School District. The internal auditors review and evaluate many aspects of the district’s finances including payroll, benefits, cash receipts and cash disbursements throughout the year. The internal auditor also reports directly to the board of education and is independent of the business office function and the external audit function.

External auditors are certified or licensed individuals from independent firms that contract with a school district to perform the annual financial statement audit. The work performed by the external auditor is guided by established professional standards and legal mandates. The external auditors audit the year-end financial statements. The external auditors may also be consulted to discuss issues such as alternative accounting treatments of specific accounting transactions and new legislative mandates. The board of education appointed Cullen & Danowski, LLP as the independent auditors of the Jericho Union Free School District.

1. Jericho UFSD Financial Statement 
2. Management Letter and Corrective Action Plan
3. Extra Classroom Activities Fund
4. Federal Single Audit(Coming soon)
5. Risk Assessment Update 2025
6. Transparency Report (Coming soon)
    

Previous Audits:

• 2024 Audit Report
• 2023 Audit Report
• 2023 NYS Comptroller's Audit Report
• 2022 Audit Report
• 2021 Audit Report
• 2020 Audit Report
• 2019 Audit Report
• 2018 Audit Report
• 2017 Audit Report
• 2016 Audit Report
• 2016 NYS Comptroller's Audit Report
• 2015 Audit Report
• 2014 Audit Report
• 2013 Audit Report
• 2012 Audit Report
• 2011 Audit Report
• 2010 Audit Report
• 2009 Audit Report
• 2008 Audit Report
• 2007 Audit Report
• 2006 Audit Report
• 2005 Audit Report
• 2004 Audit Report