Sewanhaka Central High School District – Student Fees (2016M-296)

Issued Date
November 04, 2016

Purpose of Audit

The purpose of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016.


The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four Union Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates five high schools with approximately 8,600 students, is governed by an appointed eight-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.8 million.

Key Findings

  • The Board does not have a policy on cash receipts.
  • None of the finance clerks issued triplicate receipts.
  • No one was responsible for reconciling collections and deposits.

Key Recommendations

  • Develop and distribute written procedures for the collection, recording and deposit of student fees and for the reconciliation between cash receipts and deposits.
  • Ensure that all transactions are properly receipted with triplicate, press-numbered receipts.
  • Ensure that sufficient supporting documentation, such as receipts, registration forms and class rosters, are available and used to reconcile payments to deposited amounts by someone independent of the collection process.