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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Schodack Central School District - Extra-Classroom Activities (2019M-85)

Released: June 21, 2019 -- [read complete report - pdf]

Audit Objective

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

Key Findings

  • The faculty auditor does not review ECA records to ensure compliance with the Regulations.
  • 62 of the 69 collections reviewed lacked adequate supporting documentation required by the District’s policy.
  • Student treasurers were not always involved with maintaining club accounting records.

Key Recommendations

  • Ensure the faculty auditor reviews ECA records to ensure compliance with the Regulations.
  • Ensure that the central treasurer receives adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit.
  • Ensure that student treasurers maintain accounting records showing all collections, disbursements and a running cash balance.

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


The Schodack Central School District (District) serves the Town of Schodack in Rensselaer County and the Town of Stuyvesant in Columbia County.

The elected nine-member Board of Education (Board) is responsible for the District’s financial and educational affairs, including extra-classroom activity funds. The Superintendent of Schools is the District’s chief executive officer and is responsible for recommending to the Board the staff necessary to fulfill duties related to ECA funds, including the central treasurer, faculty auditor, and faculty advisors.

Quick Facts
2018-19 General Fund Appropriations$24 million
Student Enrollment914
ECA Receipts During Audit Period$119,748
ECA Disbursements During Audit Period$106,025
Number of Active ECA Clubs21

Audit Period

July 1, 2017 – January 31, 2019

Local Government and School Accountability Contact Information:

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