Webster school board to vote Tuesday on the district's 2025-26 audit report

The Webster Central School District Board of Education is scheduled to vote Tuesday, Oct. 13, on the independent auditor's report for the 2025-26 school year. In September, the district's assistant superintendent for business told the board that "our audit is still ongoing." The auditor's report is dated Oct. 2.

At a glance

• When: Tuesday, Oct. 13. Executive session on a personnel matter at 4:45 p.m., public session at 5 p.m.
• Where: District Office, 119 South Ave., second-floor Professional Development Center.
• Watch: websterschools.org/boemeetings.
• Speak: Public comment is on the agenda at 6:25 p.m.
• Audit: Scheduled votes on the auditor's report, management letter and corrective action plan.
• Artificial intelligence: A report on artificial intelligence and instructional technology.
• Policies: First reads of two policies.
• Also: Resolutions proposed to the state school boards association, and the consent agenda.

The audit

The auditor's report is signed by Mengel, Metzger, Barr & Co. LLP of Fairport. In the firm's opinion, the district's financial statements "present fairly, in all material respects," the district's financial position as of June 30, 2026. The district's executive summary of the audit calls that an unmodified ("clean") opinion.

New York requires every school district with eight or more teachers to have an independent accountant audit its records each year. The opinion rests on reasonable assurance, which the auditor's report says "is a high level of assurance but is not absolute assurance." The opinion covers the financial statements, not the district's internal controls.

The district's unassigned General Fund balance was $8,927,773 on June 30, 2026. Unassigned balance is money available for general use. The balance equals 3.93% of the district's $227,089,425 budget for 2026-27. That share is under the 4% cap that the district's executive summary attributes to state Real Property Tax Law §1318.

The management letter and corrective action plan

The auditor's separate management letter to the board offers comments meant to improve internal control. The auditor did not identify any deficiencies in internal control that it considers material weaknesses.

The letter lists two payroll items, each a single instance. In one, an employee's wages were not being reported to the retirement system. In the other, an employee's pay rate increase was not formally approved by the board.

The letter also says a change in legislation requires the district to calculate qualified tax-exempt overtime and include it on employees' W-2 forms at the end of this year. The auditor recommends updating the payroll reporting procedure and adding an independent review of the calculation. A recommendation from the prior year, on written quotes or documentation for purchases, has been implemented to the auditor's satisfaction.

The district's corrective action plan, dated Sept. 29, responds to each current item. The board is scheduled to vote on the letter and the plan in one motion.

Other business

Artificial intelligence. The board is scheduled to hear a report on artificial intelligence and instructional technology and to vote on approving it. The presentation slides list the work of an artificial intelligence subcommittee of the board's strategic committee: updating the district's AI toolkit, professional responsibility guidelines, AI literacy training for staff and draft regulation language updates.

School boards association. The board is scheduled to vote on resolutions proposed to the New York State School Boards Association.

Policies. The board is scheduled to vote on first reads of two policies. Revised Policy 5676, on privacy and security for student data and teacher and principal data, would align the district's practices with the NIST Cybersecurity Framework version 2.0. The other is new Policy 7134, "Safeguarding the Rights of Immigrant Students," under state Education Law §3201-b.

Consent agenda. The board is scheduled to take up the consent agenda in a single motion, and any board member can ask to remove an item. The consent agenda would approve:

• Minutes of the Sept. 8 regular business meeting and the Sept. 22 workshop.
• Personnel actions and three health insurance group member requests.
• Recommendations of the Committee on Special Education and the Committee on Preschool Special Education, and an appointment to the preschool committee.
• An appointment for impartial hearings.
• The 2026-27 Klem Road North Elementary School comprehensive education plan and its Title I school improvement grant.
• Cooperative bids for pool supplies and fine paper through Monroe 2-Orleans BOCES.
• A bid for fresh apples from Preston's Farms of Albion at $27 a box, the lowest responsible bid of three.
• Buying catering under the district's purchasing policies, since no catering bids came in.
• A field trip.

Public comment and next meeting

Public comment is on the agenda at 6:25 p.m., for up to 40 minutes. To speak, fill out the district's online sign-up form or call the district clerk at 585-216-0001. The board's visitor speaking policy asks speakers to register with the district clerk by noon on the day of the meeting and to keep comments to 3 to 4 minutes.

The meeting is scheduled to adjourn at 7:05 p.m. The board's next regular business meeting is Tuesday, Nov. 3, at 5 p.m. at the District Office.

AI tools were used in drafting and research.