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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

Released: September 27, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets.

Key Findings

  • Student treasurers and faculty advisors did not maintain adequate supporting documentation for 25 deposits totaling $37,256.
  • The central treasurer did not prepare timely reports for the Board or the auditor.
  • IT assets valued at $11,397 were not included on the inventory list and could not be located.

Key Recommendations

  • Maintain documentation for all ECA receipts.
  • Ensure that the central treasurer reports to the Board and the auditor in a timely manner.
  • Develop written policy and procedures for controls over equipment donated and purchased.

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

Background

The Poughkeepsie City School District (District) serves the City of Poughkeepsie in Dutchess County.

The District is governed by an elected five-member Board of Education (Board) responsible for financial and educational affairs, including ECAs and equipment inventory.

The Board appointed a faculty advisor for each ECA club and a central treasurer to account for the receipts and expenditures of each individual club activity and maintain a combined record of all receipts and disbursements for all ECAs.

Quick Facts
2017-18 General Fund Expenditures$96.7 million
2016-17 General Fund Expenditures$86.8 million
Active ECA Clubs25
ECA Receipts for 2017 and 2018$120,623
ECA Disbursements for 2017 and 2018$129,949

Audit Period

July 1, 2016 – July 18, 2018. We extended our audit period back to January 1, 2007 to review ECA and equipment donations.


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