The Board of Education Policy Manual is comprised of policies approved by the Board of Education for all school district topics including health and safety, personnel issues, budget, census, discipline, volunteers and many more. 

The section numbered 5000 in the Policy Manual pertains to non-instructional Business Operations. Below are highlights from this section.

Audit Oversight Committee
The Audit Committee shall consist of at least three members who shall serve without compensation. Members are not required to be residents of the District. 

The role of the Audit Committee is advisory to the Board of Education unless the Audit Committee consists of at  least a quorum of Board of Education members, and any recommendations it provides to the Board of Education shall not substitute for any required review and acceptance by the Board of Education.

Annual Financial Statement
In compliance with Education Law as a Central School District, the Board is required to publish a financial statement, including the items of expenditure in full, at least once a year, during either July or August. The information must be published in one public newspaper which is published within the District or has general circulation in the District.

Internal Audit
The District maintains an Internal Audit Function responsible for the development of a risk assessment of District operations including a review of financial policies and procedures and the testing and evaluation of District internal controls.  

An annual review shall include preparation of reports to analyze significant risk assessment findings, and recommending changes for strengthening controls and reducing risks.  

Reporting and Investigations of Allegations of Fraud  

All Board members and officers, District employees and third party consultants are required to abide by the District's policies, administrative regulations and procedures in the conduct of their duties. Further, all applicable federal and/or state laws and regulations must be adhered to in the course of District operations and practices. Any individual who has reason to believe that financial improprieties or wrongful conduct is occurring within the School System is to disclose such information according to the reporting procedures established by the District. The reporting procedures will follow the chain of command as established within the department or school building or as enumerated in the District's Organizational Chart. In the event that the allegations of financial improprieties/fraud and/or wrongful conduct concern the investigating official, the report shall be made to the next level of supervisory authority. If the chain of supervisory command is not sufficient to ensure impartial, independent investigation, allegations of financial improprieties/fraud and/or wrongful conduct will be reported as applicable, to the Internal Auditor (if available), or the Independent (External) Auditor, or the School Attorney, or the Board. The District's prohibition of wrongful conduct, including fraud, will be publicized within the District as deemed appropriate; and written notification will be provided to all employees with fiscal accounting/oversight and/or financial duties including the handling of money.

Tax Exemptions
Real Property Tax Exemptions for Seniors

Senior citizens, sixty-five (65) years of age or older, will be partially exempted from real property tax if their annual income is no more than that permitted by law for such an exemption. Changes in this exemption will be brought to the Board of Education for approval.         

Real Property Tax Exemptions for Persons with Disabilities and Limited Incomes 

District residents who are certified as disabled by the Social Security Administration, the Federal Railroad Retirement Board or the State Commission for the Blind and Visually Handicapped, will be permitted a partial exemption from real property tax if their annual income is not more than that permitted by law for such an exemption. Changes in this exemption will be brought to the Board of Education for approval.

Energy Conservation
The Board recognizes the importance of energy and water conservation and is committed to the analysis, development and initiation of conservation measures throughout the District. This includes educational programs, purchasing recycled and biodegradable items and separating waste for recycling. More on Environmental Action....

Purchasing
The District's purchasing activities are the responsibility of the Business Office, under the general supervision of the Purchasing Agent designated by the Board of Education. The purchasing process should enhance school operations and educational programs through the procurement of goods and services deemed necessary to meet District needs.  The District will purchase recycled products when appropriate.  More....

Gifts, Grants and Bequests
The Board may accept gifts, grants and/or bequests of money, real or personal property, as well as other merchandise which add to the overall welfare of the District, provided that such acceptance is in accordance with existing laws and regulations. However, the Board is not required to accept any gift, grant or bequest and does so at its discretion, basing its judgment on the best interests of the District. Furthermore, the Board will not accept any gift, grant or bequest which constitutes a conflict of interest and/or gives an appearance of impropriety.

The Board will safeguard the District, the staff and students from commercial exploitation, from special interest groups, and the like. The Board is prohibited, in accordance with the New York State Constitution, from making gifts/ charitable contributions with District funds.

Gifts and/or grants of money to the District shall be annually accounted for under the trust and agency account in the bank designated by the Board. All gifts, grants and/or bequests shall become District property. A letter of appreciation, signed by the President of the Board, will be sent to a donor/grantor in recognition of his/her contribution to the District.

School Lunch Program

The district operates the lunch program independently from the Federal Child Nutrition program.  As a non Federal subsidy reliant self entity, the Board of Education may elect with the approval of each Annual School Food Service budget to provide a District program to provide meals to students in financial distress.  Currently, the PCSD accepts responsibility for providing free and reduced price meals to elementary and secondary students who qualify under the same guidelines and eligibility rules as the Federal program.

The District shall equip and operate cafeterias in each of its schools.  The food service operation will strive to operate on a self-supporting basis.