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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

Released: January 25, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate ECA purposes.

Key Findings

  • The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as required.
  • The Central Treasurer recorded receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were accounted for.
  • We reviewed 28 deposits totaling $31,521 and found four deposits totaling $4,086 were deposited between 11 and 14 days after the date the faculty advisor brought the funds to the Business Office.
  • We reviewed 20 disbursements totaling $32,553 and found two cash advances totaling $1,780 did not have the proper approvals.

Key Recommendations

  • Appoint a faculty counselor, auditor and central treasurer.
  • Ensure that clubs are maintaining detailed independent records.
  • Ensure that cash advances are approved by the appropriate District officials.

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

Background

The Tuckahoe Common School District (District) is located in the Town of Southampton in Suffolk County. The three-member Board of Education (Board) is responsible for the District’s financial and educational affairs, including ECA funds.

The Superintendent of Schools is the District’s chief executive officer and is responsible, along with other administrative staff, for day to day management under the Board’s direction. The Interim Business Official1 oversees the District’s business operations, including developing and administering the budget.

Quick Facts
Employees125 full and part time
Students327
ECA Clubs Receipts for the Audit Period$45,283
ECA Clubs Disbursementsa for the Audit Period$39,854
a Includes transfers

Audit Period

July 1, 2016 − November 30, 2017


1 The former Business Official’s employment with the District ended January 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