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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

Released: February 1, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.

Key Findings

  • Collections totaling $26,598 for 10 fundraising activities were not supported by adequate documentation.
  • District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent.
  • The central treasurer made seven disbursements totaling $14,189 without adequate supporting documentation.

Key Recommendations

  • Ensure student treasurers maintain adequate documentation to support collections.
  • Monitor the status of cash advances and prepare reconciliations to ensure funds spent are supported by adequate documentation and for appropriate purposes.
  • Prepare check disbursements only after receiving proper authorization and supporting documentation.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.

Background

The Johnsburg Central School District (District) serves the Towns of Chester, Johnsburg and Thurman in Warren County. The District is governed by an elected seven-member Board of Education (Board) that 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 a central treasurer to account for and a comptroller to oversee extra-classroom activity (ECA) funds.

Quick Facts
Active ECA Clubs15
2016-17 ECA Collections$107,948
2016-17 ECA Disbursements$105,735
Total Cash Balance (All Clubs) as of April 30, 2018$36,831

Audit Period

July 1, 2016 – April 30, 2018


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