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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Carmel Central School District - Extra-Classroom Activities (2018M-45)

Released: June 8, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements.

Key Findings

  • Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165.
  • For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to the State.
  • The District’s ECA policy was not comprehensive.

Key Recommendations

  • Keep records and supporting documentation, and maintain ledgers, for all receipts and disbursements.
  • Ensure applicable sales tax is collected and remitted to the State.
  • Update and amend the ECA fund policy and establish written procedures to supplement it.

District officials agreed with our findings and indicated they plan to initiate corrective action.

Background

The Carmel Central School District (District) serves the Town of Kent and parts of the Towns of Carmel, Putnam Valley, Patterson and Southeast in Putnam County, and East Fishkill in Dutchess County. The District is governed by an elected sevenmember Board of Education (Board), which is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools is the District’s chief executive officer and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s direction. The Board appoints the central treasurer to oversee and account for ECA funds.

Quick Facts
2016-17 Appropriations$118.7 Million
Active ECA Clubs34
2016-17 ECA Collections$638,627
2016-17 ECA Disbursements$611,531

Audit Period

July 1, 2016 – November 30, 2017


Local Government and School Accountability Contact Information:

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