An audit from the New York State Comptroller's Office says the Avon Central School District mismanaged its finances.
The audit found the district appropriated about a $300,000 fund balance for each of its last five budgets, but the money wasn't actually needed for district operations.
The report says the district ran surpluses of more than $8 million over those five years.
The report also found the district didn't have written multiyear financial or capital plans.
The district issued a statement saying it will learn from the recommendations in the Comptroller's report and improve its financial practices.