A profile of the economy and efficiency of the White Plains City School District is offered in this report. Specifically, a financial audit was conducted to answer the following question: Has the district acquired, protected, and used its resources economically and efficiently? Selected district practices were audited by the New York Office of the State Comptroller for the period July 1, 1990, through April 30, 1992. The audit identified the following weaknesses in the district's facility operations and maintenance program: weak oversight of capital projects, high staffing levels, high operating and energy costs, and lack of a 5-year maintenance plan. With regard to transportation services, major contracts have not been recently bid, contracting procedures need improvement, and a route and fuel consumption monitoring system is needed. With regard to controls over equipment, the district lacks formal policies and procedures and could not account for a substantial amount of equipment. Finally, the district lacks a formal employee sick-leave policy and a comprehensive sick-leave monitoring program. Fifteen recommendations are offered. (LMI)