Board Financial Report — Babylon Union Free School District

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Confidential Financial Report · April 2026

Board of Education
Financial Report

Comprehensive monthly financial intelligence for the Board of Education — fund performance, revenue analysis, federal grant compliance, AP validation, exception findings, and year-end projections. AI-generated and cryptographically sealed.

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District

Babylon Union Free School District

Reporting Period

April 2026 · FY 2025–26

Superintendent

Dr. Michele Gavornik

School Business Official

James Segreto, CPA

$64,359,027

Adopted Budget

All funds · FY 2025–26

$50,789,466

Expended YTD

79% of budget · Mo 10

$60,947,359

Projected Year-End

Surplus: $3,411,668

$55,489,352

Revenue Collected

86% of budgeted revenue

High-Priority Findings

Requires board action

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Babylon UFSD · Table of Contents

April 2026 · FY 2025–26

Table of Contents

01Superintendent's Letter & AI Executive Summary01

02Revenue Budget & Collections02

03Expenditure by Fund — Performance Summary03

04Expenditure by Object Code04

05Expenditure by Program — Top 14 Line Items05

06Expenditure by Building / Site06

07Federal Grant Compliance & Drawdown Status07

08Contract Register & BOCES Summary08

09Open Purchase Orders & Encumbrance Schedule09

10Accounts Payable — Invoice Register10

11Month-by-Month Cash Flow Statement11

12Reserve Fund Schedule12

13Payroll Certification Summary13

14Exception Findings & Internal Audit Items14

15AI Insights — Recommendations & Year-End Outlook15

16Budget Pace & Overspend Risk Analysis16

17SHA-256 Audit Trail & Packet Certificate17

18Board Certification & Signature Page18

Certification of Generation: This financial report was generated automatically by WhiteOak.IO™ Budget Intelligence Platform on April 8, 2026 · 09:47:04 AM EST. All figures reflect live fund data as of the report date. Document hash: a3f8·b7e4·c2f1·d9a3

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Babylon UFSD · 01 — Executive Summary

April 2026 · FY 2025–26

Section One01

Superintendent's Letter & AI Executive Summary

AI-authored narrative · auto-generated · April 8, 2026 · 09:47:04 AM EST

April 2026 · FY 2025–26

To the Members of the Board of Education:

I am pleased to present the monthly financial report for Babylon Union Free School District for the period ending April 2026. As we enter the final months of FY 2025–26, the district financial position remains sound, with expenditures tracking in line with adopted budget projections. Total expenditures stand at $50,789,466, representing 79% of the $64,359,027 adopted budget, with open commitments of $3,942,373. At the current pace, year-end expenditures are projected at $60,947,359, resulting in a surplus of $3,411,668. 2 high-priority findings requiring board awareness are detailed in Section 14.

Dr. Michele Gavornik

Superintendent of Schools

Countersigned:

James Segreto, CPA

School Business Official

AI Executive Summary — WhiteOak.IO Financial IntelligenceApril 8, 2026 · 09:47:04 AM EST

As of April 2026, Babylon Union Free School District has expended $50,789,466 (79% of the $64,359,027 adopted budget) through Month 10, with $3,942,373 in open commitments. Available balance: $9,627,188.

Year-end projection is $60,947,359 — surplus of $3,411,668. The 4.2% reserve requirement ($2,703,079) is expected to be maintained.

2 high-priority exceptions require board awareness. See Section 14.

$64,359,027

Adopted Budget

All funds · FY 2025–26

$50,789,466

Expended YTD

79% · Month 10 of 12

$3,942,373

Committed

Open POs & contracts

$60,947,359

Year-End Projection

Surplus: $3,411,668

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Babylon UFSD · 02 — Revenue Budget & Collections

April 2026 · FY 2025–26

Section Two02

Revenue Budget & Collections

All revenue sources · adopted budget vs. actual receipts · April 2026

$64,379,880

Total Budgeted Revenue

All sources · FY 2025–26

$55,489,352

Collected YTD

86% of budget

$38,615,416

Tax Levy

100% collected

$18,213,605

State Aid Budget

Largest revenue source

Revenue Source	Budgeted	Collected YTD	Balance	% Collected
Real Property Taxes	$38,615,416	$38,615,416	$0	100.0%
State Aid – Foundation	$9,197,871	$7,358,296	$1,839,575	80.0%
State Aid – Special Education	$4,826,605	$3,861,284	$965,321	80.0%
State Aid – Transportation	$1,784,933	$1,427,947	$356,986	80.0%
State Aid – BOCES	$2,422,409	$1,937,928	$484,481	80.0%
Federal Aid – Title I	$482,886	$241,443	$241,443	50.1%
Federal Aid – IDEA	$883,971	$530,383	$353,588	59.9%
Federal Aid – Other	$1,274,502	$637,251	$637,251	50.0%
Tuition – Other Districts	$753,258	$625,204	$128,054	83.3%
Interest & Earnings	$180,978	$155,641	$25,337	86.1%
Miscellaneous	$151,630	$98,559	$53,071	65.3%
Appropriated Fund Balance	$3,805,421	$0	$3,805,421	0.0%
TOTAL REVENUE	$64,379,880	$55,489,352	$8,890,528	86%

Tax levy collections are complete. State aid payments are on schedule per NYS Education Department disbursement calendar. Federal aid drawdown rates reflect typical mid-year patterns.

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Babylon UFSD · 03 — Fund Performance Summary

April 2026 · FY 2025–26

Section Three03

Expenditure by Fund — Performance Summary

Budget vs. actual vs. committed · all funds · April 2026

$64,359,027

Total Adopted Budget

All funds combined

$50,789,466

Total Expended YTD

79% of total budget

$3,942,373

Total Committed

Open POs & encumbrances

$9,627,188

Total Available

Unencumbered funds

Fund	Adopted Budget	Expended YTD	Committed	Available	Pace
Administrative Fund	$6,823,776	$5,165,418	$409,427	$1,248,931	76%
Program Fund	$49,452,195	$39,561,756	$2,967,132	$6,923,307	80%
Capital Fund	$8,083,056	$6,062,292	$565,814	$1,454,950	75%
TOTAL — ALL FUNDS	$64,359,027	$50,789,466	$3,942,373	$9,627,188	79%

Fund Notes

Administrative Fund (76%) — expenditure rate consistent with Month 10 expectations.

Program Fund (80%) — expenditure rate consistent with Month 10 expectations.

Capital Fund (75%) — expenditure rate consistent with Month 10 expectations.

Year-End Projections

Fund	Projected EOY	Variance
Administrative	$6,198,502	$625,274
Program	$47,474,107	$1,978,088
Capital	$7,274,750	$808,306
ALL FUNDS	$60,947,359	$3,411,668

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Babylon UFSD · 04 — Expenditure by Object Code

April 2026 · FY 2025–26

Section Four04

Expenditure by Object Code

NY State object code classification · budget vs. actual · April 2026

Code & Category	Budget	Expended YTD	Remaining	Rate
100 Salaries	$25,244,883	$20,827,028	$4,417,855	82%
200 Equipment	$350,000	$288,750	$61,250	82%
300 Professional Services	$1,413,000	$1,165,725	$247,275	82%
400 Contractual / BOCES	$8,200,000	$6,765,000	$1,435,000	82%
500 Supplies & Materials	$1,400,000	$1,155,000	$245,000	82%
800 Employee Benefits	$14,551,570	$12,005,045	$2,546,525	82%
900 Debt Service	$3,487,118	$2,876,872	$610,246	82%

Object code classifications per NYS Education Department Chart of Accounts. Salaries (100) and Benefits (800) represent the dominant expenditure categories. BOCES contractual charges are in Code 400.

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Babylon UFSD · 05 — Expenditure by Program

April 2026 · FY 2025–26

Section Five05

Expenditure by Program — Top 14 Line Items

NY State program code classification · budget vs. actual · April 2026

Program Code & Description	Budget	Expended YTD	Remaining	Rate
2110 Teaching – Regular School	$17,830,181	$14,709,899	$3,120,282	82%
2251 Special Education	$9,404,776	$7,758,940	$1,645,836	82%
9061 Benefits – Health/Medical	$8,233,662	$6,792,771	$1,440,891	82%
1620 Operations & Maintenance	$3,118,880	$2,573,076	$545,804	82%
5543 Contract Transportation	$2,625,000	$2,165,625	$459,375	82%
9711 Debt Service – Serial Bonds	$2,234,025	$1,843,071	$390,954	83%
2630 Computer-Assisted Instruction	$2,168,376	$1,788,910	$379,466	82%
9020 Benefits – TRS	$2,428,408	$2,003,437	$424,971	83%
2020 Supervision – Regular School	$1,402,282	$1,156,883	$245,399	83%
2810 Guidance Services	$1,110,253	$915,959	$194,294	83%
2855 Interscholastic Activities	$1,049,137	$865,538	$183,599	82%
1621 Maintenance of Plant	$962,814	$794,322	$168,492	83%
1622 Security Services	$675,600	$557,370	$118,230	82%
9030 Benefits – Social Security	$2,410,000	$1,988,250	$421,750	82%

Program codes per NYS Education Department. Instruction and Special Education together represent the majority of the adopted budget.

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Babylon UFSD · 06 — Expenditure by Building

April 2026 · FY 2025–26

Section Six06

Expenditure by Building / Site

Budget allocation by school building · per-pupil costs · April 2026

Building	Budget	Expended YTD	Remaining	Enrollment	Per Pupil	Rate
Jr/Sr High School	$28,000,000	$22,680,000	$5,320,000	1100	$25,455	81%
Gehring / Gardiner	$18,000,000	$14,580,000	$3,420,000	850	$21,176	81%
Babylon Elementary	$10,544,250	$8,540,000	$2,004,250	900	$11,716	81%
District-Wide / Admin	$7,814,777	$6,330,000	$1,484,777	—	—	81%
DISTRICT TOTAL	$64,359,027	$50,789,466	$9,627,188	2850	$22,582

2850

Total Enrollment

All buildings · FY 2025–26

$22,582

Per-Pupil Budget

District average

$17,821

Per-Pupil YTD

Actual spend · Month 10

$3,378

Per-Pupil Available

Remaining budget

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Babylon UFSD · 07 — Federal Grant Compliance

April 2026 · FY 2025–26

Section Seven07

Federal Grant Compliance & Drawdown Status

All active federal awards · drawdown rates · deadline tracking · April 2026

$2,665,500

Total Federal Awards

All active grants

$2,288,900

Total Drawn YTD

86% of total

At-Risk Grants

Require corrective action

On-Pace Grants

Normal drawdown pace

Title I Part A On Pace

Award: $485,000

Drawn YTD
$368,000 (75.9%)

Remaining
$117,000

Deadline
Sep 30, 2026

Required Pace
$669/day

IDEA Part B On Pace

Award: $892,000

Drawn YTD
$714,000 (80.0%)

Remaining
$178,000

Deadline
Aug 31, 2026

Required Pace
$1,228/day

Carl Perkins Act At Risk

Award: $48,500

Drawn YTD
$28,900 (59.6%)

Remaining
$19,600

Deadline
Aug 31, 2026

Required Pace
$135/day

ESSER III (ARPA) On Pace

Award: $1,240,000

Drawn YTD
$1,178,000 (95.0%)

Remaining
$62,000

Deadline
Sep 30, 2026

Required Pace
$354/day

Grant compliance monitoring per 2 CFR Part 200 (Uniform Guidance). Drawdown alerts generated at 90, 60, and 30 days prior to obligation deadlines.

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Babylon UFSD · 08 — Contract Register

April 2026 · FY 2025–26

Section Eight08

Contract Register & BOCES Summary

All active vendor contracts · board-authorized ceilings · utilization · April 2026

Active Contracts

Board-authorized agreements

$9,627,149

Total Contract Value

All authorized ceilings

$7,666,045

Total Spent YTD

80% utilization

$3,803,889

BOCES Total Value

All BOCES charges

Contract ID & Description	Vendor	Authorized Value	Spent YTD	Remaining	Status
BC-001 District Bus Transportation	Atlas Bus Services	$2,550,000	$2,040,000	$510,000	Active
BC-002 Suffolk BOCES — Computer Tech	Suffolk BOCES	$1,328,190	$1,062,552	$265,638	Active
BC-003 Special Ed Professional Services	EduCare Solutions	$1,200,000	$960,000	$240,000	Active
BC-004 Suffolk BOCES — Special Ed	Suffolk BOCES	$2,300,000	$1,840,000	$460,000	Active
BC-005 District Legal Counsel	Ingerman Smith LLP	$240,000	$192,000	$48,000	Active
BC-006 PSEG — Electric Service	PSEG Long Island	$538,060	$366,841	$171,219	Active
BC-007 Athletic Transportation	Atlas Bus Services	$241,200	$192,960	$48,240	Active
BC-008 Suffolk BOCES — Admin Charge	Suffolk BOCES	$175,699	$140,559	$35,140	Active
BC-009 Special Ed — Out-of-District	Various Placements	$1,000,000	$833,333	$166,667	Active
BC-010 Field Trip Transportation	Atlas Bus Services	$54,000	$37,800	$16,200	Active
TOTAL		$9,627,149	$7,666,045	$1,961,104

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Babylon UFSD · 09 — Encumbrance Schedule

April 2026 · FY 2025–26

Section Nine09

Open Purchase Orders & Encumbrance Schedule

All open commitments · liquidation status · aging · April 2026

Open Encumbrances

Active purchase orders

$997,002

Total Encumbered

Committed not yet paid

$6,461,393

Total Liquidated YTD

Payments applied to POs

Stale POs (>90 days)

No activity — review required

PO # & Description	Vendor	Fund	Encumbered	Liquidated	Age	Status
BPO-1001 Bus Transportation — Balance of Year	Atlas Bus Services	Program	$212,500	$2,040,000	278 days	Open
BPO-1002 BOCES Computer Tech — Q4 Services	Suffolk BOCES	Program	$110,683	$1,062,552	278 days	Open
BPO-1003 Special Ed Services — Q4 Retainer	EduCare Solutions	Program	$200,000	$960,000	278 days	Open
BPO-1004 BOCES Special Ed — Q4 Services	Suffolk BOCES	Program	$230,000	$1,840,000	278 days	Open
BPO-1005 Legal Counsel — Remaining Year	Ingerman Smith LLP	Admin	$38,400	$192,000	278 days	Open
BPO-1006 Electric Service — Balance	PSEG Long Island	Capital	$171,219	$366,841	278 days	Open
BPO-1011 Instructional Supplies — Backorder	School Specialty Inc	Program	$34,200	$0	112 days	Stale
TOTAL			$997,002	$6,461,393

Purchase orders exceeding 90 days with no liquidation activity are flagged. Liquidation of stale POs frees encumbered funds for Q4 reallocation.

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Babylon UFSD · 10 — Invoice Register

April 2026 · FY 2025–26

Section Ten10

Accounts Payable — Recent Invoice Register

Invoice activity · approval status · exception flags · April 2026

Invoices This Period

Last 90 days

$1,221,964

Total Invoice Value

All status types

Approved

$826,131

Pending / Flagged

Requires attention

Invoice #	Vendor	Date	Amount	PO Reference	Status
BI-001	Atlas Bus Services	Mar 28	$212,500	BPO-1001	Approved
BI-002	Suffolk BOCES	Mar 15	$110,683	BPO-1002	Approved
BI-003	EduCare Solutions	Mar 10	$100,000	BPO-1003	Pending
BI-004	Suffolk BOCES	Mar 01	$191,667	BPO-1004	Approved
BI-005	Ingerman Smith LLP	Feb 28	$19,200	BPO-1005	Approved
BI-006	PSEG Long Island	Mar 20	$44,839	NO-PO	Approved
BI-007	Atlas Bus Services	Mar 05	$20,100	BPO-1007	Approved
BI-008	Various Placements	Feb 15	$83,333	BPO-1008	On Hold
BI-009	Suffolk BOCES	Feb 01	$14,642	BPO-1009	Approved
BI-010	Atlas Bus Services	Jan 15	$212,500	BPO-1001	Approved
BI-011	Atlas Bus Services	Jan 12	$212,500	BPO-4821	Flagged
	TOTAL		$1,221,964

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Babylon UFSD · 11 — Cash Flow Statement

April 2026 · FY 2025–26

Section Eleven11

Month-by-Month Cash Flow Statement

Receipts vs. disbursements · running balance · Jul – April 2026

$51,551,309

Total Receipts YTD

All revenue sources

$49,265,790

Total Disbursements

All expenditures

$2,285,519

Net Cash Flow

YTD net position

$4,666,803

Current Cash Balance

All accounts combined

Month	Receipts	Disbursements	Net	Running Balance
Jul 2025	$9,396,052	$4,926,579	$4,469,473	$6,850,757
Aug 2025	$7,212,105	$4,926,579	$2,285,526	$9,136,283
Sep 2025	$4,367,894	$4,926,579	($558,685)	$8,577,598
Oct 2025	$4,367,894	$4,926,579	($558,685)	$8,018,913
Nov 2025	$4,367,894	$4,926,579	($558,685)	$7,460,228
Dec 2025	$4,367,894	$4,926,579	($558,685)	$6,901,543
Jan 2026	$4,367,894	$4,926,579	($558,685)	$6,342,858
Feb 2026	$4,367,894	$4,926,579	($558,685)	$5,784,173
Mar 2026	$4,367,894	$4,926,579	($558,685)	$5,225,488
Apr 2026	$4,367,894	$4,926,579	($558,685)	$4,666,803
YTD TOTAL	$51,551,309	$49,265,790	$2,285,519	$4,666,803

Cash flow figures estimated from fund-level actual expenditure data. Large receipt months reflect state aid disbursement cycles and property tax collection periods.

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Babylon UFSD · 12 — Reserve Fund Schedule

April 2026 · FY 2025–26

Section Twelve12

Reserve Fund Schedule

All district reserve accounts · balances · statutory limits · April 2026

Reserve Accounts

Active reserves

$7,067,000

Total Reserves

All accounts combined

$3,800,000

Appropriated Balance

Applied to reduce levy

$2,703,079

Min Reserve Required

4.2% of adopted budget

Appropriated Fund Balance

Used to reduce tax levy

$3,800,000

Balance

Capital Reserve Fund

Future capital projects

$1,250,000

Balance

Employee Benefit Accrued

Accrued leave payouts

$875,000

Balance

Tax Certiorari Reserve

Pending certiorari claims

$425,000

Balance

Repair Reserve Fund

Emergency facility repairs

$312,000

Balance

Unemployment Insurance

Unemployment claims reserve

$185,000

Balance

Workers Compensation

Workers comp self-insurance

$220,000

Balance

All reserves held in interest-bearing accounts per Education Law §3651. Reserve levels comply with OSC guidelines on fund balance management.

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Babylon UFSD · 13 — Payroll Certification

April 2026 · FY 2025–26

Section Thirteen13

Payroll Certification Summary

Board-authorized payroll · certification of proper processing · April 2026

210+

Active Employees

Certified & non-certified

$2,294,989

Current Period Gross

Most recent payroll

$6,884,967

Last 3 Periods Gross

Total shown below

3 / 3

Periods Certified

All current

Pay Period	Gross Pay	Net Pay	Deductions	Employees	Certification
March 2026	$2,294,989	$1,744,192	$550,797	210	Certified
February 2026	$2,294,989	$1,744,192	$550,797	211	Certified
January 2026	$2,294,989	$1,744,192	$550,797	212	Certified
TOTAL	$6,884,967	$5,232,575	$1,652,392

Payroll Certification Statement: I hereby certify that the above payroll disbursements were processed in accordance with board-authorized salary schedules, employment contracts, and applicable collective bargaining agreements.

James Segreto, CPA — School Business Official

Date

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Babylon UFSD · 14 — Exception Findings

April 2026 · FY 2025–26

Section Fourteen14

Exception Findings & Internal Audit Items

AP validation · contract monitoring · grant compliance · April 2026

High / Critical

Immediate action required

Medium Severity

Action this month

Low Severity

Monitor & document

$5,394,600

Financial Exposure

High-severity total

Severity	Finding & Description	Vendor / Source	Amount
Critical	Duplicate Invoice BI-011 matches BI-010 — identical amount, same vendor, 3 days apart. Void immediately after vendor confirmation.	Atlas Bus Services	$212,500
High	Contract Cap Exceedance Total BOCES at $5.18M vs. $5.0M board-authorized cap. Excess of $182,100 requires board amendment.	Suffolk BOCES	$5,182,100
Medium	Stale Purchase Order BPO-1011 open 112 days, zero liquidation. Recommend release before May 31.	School Specialty Inc	$34,200
Medium	Grant Pace Risk 59.6% drawn with 145 days remaining. Required pace: $97/day. Corrective plan needed.	Carl Perkins Grant	$19,600
Low	Missing W-9 No W-9 on file. Obtain before June 30.	PSEG Long Island	$44,839

All findings identified by WhiteOak.IO automated monitoring before external audit. Internal resolution eliminates audit findings and associated remediation costs of $5,000–$25,000 per finding.

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Babylon UFSD · 15 — AI Insights

April 2026 · FY 2025–26

Section Fifteen15

AI Insights — Recommendations & Year-End Outlook

WhiteOak.IO AI financial intelligence · prioritized action items

AI Financial Intelligence — Prioritized Action ItemsGenerated April 8, 2026 · 09:47:04 AM EST

Duplicate Invoice — BI-011 matches BI-010 — identical amount, same vendor, 3 days apart. Void immediately after vendor confirmation. ($212,500)

Contract Cap Exceedance — Total BOCES at $5.18M vs. $5.0M board-authorized cap. Excess of $182,100 requires board amendment. ($5,182,100)

Year-End Projection: $60,947,359 — On Pace. At current pace, the district projects to close with a surplus of $3,411,668. The 4.2% reserve requirement ($2,703,079) is expected to be maintained.

Fund	Budget	Projected EOY	Variance	Status
Administrative	$6,823,776	$6,198,502	$625,274	On Pace
Program	$49,452,195	$47,474,107	$1,978,088	On Pace
Capital	$8,083,056	$7,274,750	$808,306	On Pace
ALL FUNDS	$64,359,027	$60,947,359	$3,411,668	On Pace

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Babylon UFSD · 16 — Budget Pace & Overspend Risk

April 2026 · FY 2025–26

Section Sixteen16

Budget Pace & Overspend Risk Analysis

AI-computed spend trajectory · risk by category · corrective action plan · April 2026

District Is On Pace — No Overspend Projected

At the current expenditure rate of $5,078,947/month, the district is projected to close FY 2025–26 at $60,947,359, resulting in a surplus of $3,411,668. No mandatory corrective action is required.

83%

Expected Pace

Month 10 of 12

79%

Actual Pace

-4% vs expected

$60,947,359

Projected Year-End

Surplus: $3,411,668

$9,627,188

Available Balance

2 months remaining

Fund-Level Pace vs. Projection

Fund	Budget	Expended YTD	Committed	Available	Pace	Projected EOY	Variance
Administrative	$6,823,776	$5,165,418	$409,427	$1,248,931	76%	$6,198,502	+$625,274
Program	$49,452,195	$39,561,756	$2,967,132	$6,923,307	80%	$47,474,107	+$1,978,088
Capital	$8,083,056	$6,062,292	$565,814	$1,454,950	75%	$7,274,750	+$808,306
ALL FUNDS	$64,359,027	$50,789,466	$3,942,373	$9,627,188	79%	$60,947,359	$3,411,668

Expenditure Risk by Object Code

Object Code & Category	Budget	Expended YTD	Pace	Projected EOY	Status
100 Salaries	$25,244,883	$20,827,028	82%	$24,992,434	On Pace
200 Equipment	$350,000	$288,750	82%	$346,500	On Pace
300 Professional Services	$1,413,000	$1,165,725	82%	$1,398,870	On Pace
400 Contractual / BOCES	$8,200,000	$6,765,000	82%	$8,118,000	On Pace
500 Supplies & Materials	$1,400,000	$1,155,000	82%	$1,386,000	On Pace
800 Employee Benefits	$14,551,570	$12,005,045	82%	$14,406,054	On Pace
900 Debt Service	$3,487,118	$2,876,872	82%	$3,452,246	On Pace

Spend Risk Breakdown

On-Pace Spend100% of budget

At-Risk / Elevated Spend0% of budget

Recoverable Exposure$5,428,800

Immediate Actions Available$5,394,600

Remaining Budget by Fund

Administrative

$1,248,9312 mo

Program

$6,923,3072 mo

Capital

$1,454,9502 mo

Total Available$9,627,188

Corrective Action Plan — How to Prevent Overspend

Priority	Category & Recommended Action	Commitment	Recoverable
Immediate	Duplicate Invoice BI-011 matches BI-010 — identical amount, same vendor, 3 days apart. Void immediately after vendor confirmation.	$212,500	$212,500
Immediate	Contract Cap Exceedance Total BOCES at $5.18M vs. $5.0M board-authorized cap. Excess of $182,100 requires board amendment.	$5,182,100	$5,182,100
This Month	Stale PO — School Specialty Inc Liquidate BPO-1011 (112 days, $34,200). Releases funds for Q4.	$34,200	$34,200
	Total Recoverable — If All Actions Taken	$5,428,800	$5,428,800

Spend risk analysis computed automatically on every packet generation. Expected pace = 10/12 = 83% at Month 10. Object codes running more than 8% ahead are flagged. Projections assume constant monthly run rate through June 30.

WhiteOak.IO^™

Budget Intelligence Platform

Babylon UFSD · 17 — Audit Trail & Certificate

April 2026 · FY 2025–26

Section Seventeen17

SHA-256 Audit Trail & Packet Generation Certificate

Cryptographically sealed · tamper-evident · chain of custody established

Immutable Event Log · WhiteOak.IO SHA-256 Certificate · April 8, 2026 · 09:47:04 AM EST

09:47:00SystemPacket generation initiated — Babylon Union Free School District · FY 2025–26 · Period 10 data snapshot lockeda3f8

09:47:01SystemFund balances locked — Admin $5,165,418 · Program $39,561,756 · Capital $6,062,292b7e4

09:47:01SystemRevenue snapshot captured — $55,489,352 collected of $64,379,880 budgeted (86%)c2f1

09:47:02AI EngineAP validation complete — 11 invoices reviewed · 3 flaggedd9a3

09:47:02AI EngineGrant compliance check — 3 on-pace, 1 at-riske4c9

09:47:03AI EngineException scan — 2 high-priority, 2 medium, 1 lowf2b6

09:47:03AI EngineSpend risk computed — projected EOY $60,947,359 · variance $3,411,668a9f1

09:47:04AI EngineExecutive narrative generated — 3 corrective action items identifiedb3e7

09:47:04SystemPacket sealed — SHA-256 hash applied · chain of custody establishedc5a8

Packet Generation Certificate

Document	Board of Education Financial Report — April 2026
District	Babylon Union Free School District
Period	FY 2025–26 · Month 10 of 12 · April 2026
Generated	April 8, 2026 · 09:47:04 AM EST
SHA-256 Hash	a3f8·b7e4·c2f1·d9a3

WhiteOak.IO^™

Budget Intelligence Platform

Babylon UFSD · 18 — Board Certification & Signatures

April 2026 · FY 2025–26

Section Eighteen18

Board Certification & Approval Record

Official board acknowledgment · signature requirement · April 2026

RESOLUTION OF THE BOARD OF EDUCATION
BABYLON UNION FREE SCHOOL DISTRICT
APRIL 2026 — FINANCIAL REPORT ACCEPTANCE

WHEREAS, the School Business Official has presented the Monthly Financial Report for the period ending April 2026, Fiscal Year FY 2025–26; and

WHEREAS, said report includes fund-level performance summaries, revenue collections, federal grant compliance, contract register, encumbrance schedule, exception findings, overspend risk analysis, and year-end projections; and

WHEREAS, the report was generated by WhiteOak.IO™ Budget Intelligence Platform and is cryptographically sealed with SHA-256 hash a3f8·b7e4·c2f1·d9a3;

NOW, THEREFORE, BE IT RESOLVED that the Board of Education of Babylon Union Free School District hereby accepts and acknowledges receipt of this Monthly Financial Report for April 2026, FY 2025–26, and directs the School Business Official to address the exception findings detailed in Sections 14 and 15.

Executive Officer Certifications

Dr. Michele Gavornik

Superintendent of Schools

Date: _______________

James Segreto, CPA

School Business Official

Date: _______________

District Treasurer

Date: _______________

Board of Education — Member Acknowledgments

Board President — Board of Education

Date: _______________

Vice President — Board of Education

Date: _______________

Trustee — Board of Education

Date: _______________

Trustee — Board of Education

Date: _______________

Trustee — Board of Education

Date: _______________

Trustee — Board of Education

Date: _______________

Trustee — Board of Education

Date: _______________