District officials designated more than $ 3 million of unrestricted fund balance for costs related to other post-employment benefits each year, but did not use the funds to make related payments, the report noted. (newsday.com)
The Comptroller's office recommends the District adopt budgets based on what it called realistic estimates, with reasonable fund balances, and come up with a use for the excess unrestricted fund balance that would benefit District residents. (wxhc.com)
The district's unrestricted fund balance during those years exceeded the statutory limit, the report said. (newsday.com)