Fiscal Transparency Documents

The district’s financial statements are reviewed by an independent auditor annually as required. We are committed to fiscal transparency with all stakeholders and a state Division of Budget fiscal transparency report is filed annually and is available below.

NYSED Financial Transparency Reports

Each year, in accordance with New York State regulations, an independent auditor conducts a review of the districts’ financial statements. After the audit is completed, it is reviewed by the Audit Committee and accepted by the Board. This typically takes place in the fall. Once this process has concluded, the district provides the community with its financial statements and the narrative overview and analysis of the financial activities of the district for the prior year as represented by the report.

• 2024-25 Audited Financial Statements
  • District Response (January 2, 2026 Corrective Action Plan)
• 2023-24 Audited Financial Statements
  • District Response (December 10, 2024 Corrective Action Plan)
• 2022-23 Audited Financial Statements
  • District Response (December 30, 2023 Corrective Action Plan)
• 2021-22 Audited Financial Statements
  • District Response (November 22, 2022 Corrective Action Plan)

New York State Comptroller Audits

• Liberty Central School District – Information Technology (2022M-73)
  An audit determining whether the Liberty Central School District Board of Education and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
  • 2022M-73 Summary of Findings
  • 2022M-73 Complete Report
• Liberty Central School District – Financial Operations (2016M-25)
  An audit of the District’s financial operations for the period July 1, 2014 through November 30, 2015
  • 2016M-25 Summary of Findings
  • 2016M-25 Complete Report

School-Level Spending Reports

• [unable to find outside of Final Approved Budget]

Property Tax Report Card

• 2026-27 Property Tax Report Card