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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)


Released: December 22, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and disbursements were properly accounted for during the period July 1, 2015 through April 30, 2017.

Background

The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected nine-member Board. Budgeted appropriations for the 2016-17 fiscal year totaled $20.1 million.

Key Findings

  • The District did not apply for all transportation State aid for new bus acquisitions.
  • Club collections were not supported by adequate documentation and were not always deposited in the amounts received.
  • The central treasurer made 31 disbursements totaling $39,134 without supporting documentation.

Key Recommendations

  • Implement a review of the preparation, submission and receipt of State aid documentation.
  • Ensure that extra-classroom activity collections are properly supported and promptly deposited.
  • Prepare checks for signature only after receiving proper authorization and supporting documentation.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236