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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Northville Central School District - Extra-Classroom Activity Collections (2018M-272)

Released: March 22, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and deposited intact and timely.

Key Findings

  • Twenty-four deposits (36 percent) totaling $40,515 lacked supporting documentation; 16 totaling $23,737 had no collection documentation and eight deposits totaling $16,778 had inadequate or incomplete documentation.
  • Thirty-nine deposits (58 percent) totaling $20,135 had collection documentation that differed from the amounts deposited, resulting in $751 more deposited than supported.
  • One club used $2,000 of collections to make a cash payment to a vendor rather than following the disbursement process.

Key Recommendations

  • Ensure the central treasurer receives collection documentation supporting ECA cash receipts remitted for deposit.
  • Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the disbursement process.

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

Background

The Northville Central School District (District) serves the Towns of Bleecker, Mayfield and Northampton and the Village of Northville in Fulton County, the Towns of Benson and Hope in Hamilton County, and the Town of Edinburg in Saratoga County.

The elected five-member Board of Education (Board) is responsible for the general management and control of District operations. The Superintendent of Schools is the chief executive officer and is responsible, along with other administrative staff, for day-to-day District management. The Business Manager oversees the business operations.

The Board appoints a central treasurer, faculty auditors and club advisors to oversee and account for ECA funds.

Quick Facts
2017-18 General Fund Appropriations$11 million
Active ECA Clubs19
2016-17 ECA Receipts$104,653
2017-18 ECA Receipts$100,660
June 30, 2018 ECA Total Cash Balance$68,379

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