In August, the Levittown School District issued a release that preliminary end-of-year financial analyses reveal that the 2006-07 budget was overexpended by about 2 percent.

Levittown Superintendent of Schools Dr. Herman Sirois had stated the analysis confirmed that isolated accounting errors resulted in funds not being included in the 2006-07 and 2007-08 budgets. The 2006-07 was $157 million and the 2007-08 budget was $167 million.

The district's annual independent external audit, completed by R.S. Abrams & Co., LLP issued its report on Nov. 9. Every school district is required to complete a similar audit each year. This report is available in the Levittown Schools Central Office for review.

The audit found that the district's general fund's expenditures and encumbrances exceeded its final budget by $2,656,276.

"It is less than we had anticipated, which is of course good news," Dr. Sirois said. "They did not comment on how we're fixing that because the audit only covered last year. Next year's audit, which covers this school year will probably comment that we resolved that issue and it did not repeat itself."

Dr. Sirois also stated that most of the problems that had occurred are now fixed.

Initially Dr. Sirois stated there was a potential for a $7 million overexpenditure. Later the district released the budget had been over-expended by $3 million.

"The numbers for some teachers' salaries were not encumbered so that means the money shows up as available," Dr. Sirois said at the time. "This year's budget started on July 1, and those same numbers were not encumbered, but [the Interim Assistant Superintendent of Business and Finance] Mark Schissler picked up on it."

The firm, which audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States, stated "the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, as well as the fiduciary fund of the Levittown Union Free School District as of June 30, 2007, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America."

Dr. Sirois said what is important is that you don't make the same mistake twice.

"They commented on our financial strength," he added. "Overall, besides the overexpenditure, which was a mistake of not putting the money in, not that the money was missing, we were generally pleased with the report."

In September, the New York State Comptroller's Office agreed to honor the Levittown School District's request for a state audit of its budget and finances. The audit began this fall.

"They usually take six or seven months to do," Dr. Sirois explained. "It should be almost the same thing because they are all looking at the same year."