In fiscal year 2012, Osborn Elementary School District’s student achievement was slightly higher than peer districts’, and the District’s efficiency in noninstructional areas was mixed, with some costs higher and some costs lower than peer districts’. The District’s administrative cost per pupil was slightly lower than the peer districts’ average, and its food service program operated efficiently with a lower cost per meal, on average. However, the District’s transportation program operated less efficiently, and although the District made some improvements to the program in fiscal year 2013, better oversight is still needed. Further, the District’s plant operations costs were much higher than peer districts’, primarily because the District maintained a large amount of excess building space, even after closing a school at the end of fiscal year 2011. Lastly, the District needs to strengthen some of its computer controls.