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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

Released: February 7, 2020 -- [read complete report - pdf]

Audit Objective

Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed.

Key Findings

  • Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out.
  • Checks were not countersigned and payments were not properly approved.
  • Middle school bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to the Board.

Key Recommendations

  • Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors.
  • Ensure all checks have two signatures and payments are approved by all parties as required by policy.
  • Review accounting records to ensure that receipts and disbursements are properly recorded, and review monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy.

District officials disagreed with certain findings in our report. Appendix B includes our comments on issues raised in their response.

Background

The Bethpage Union Free School District (District) is located in the Town of Oyster Bay in Nassau County. A seven-member Board of Education (Board) is responsible for the District’s general management, including the ECA fund.

The Board annually appoints central treasurers in the middle school and high school to administer the ECA funds. Each central treasurer has a clerk who works on their behalf to collect, record, deposit, disburse and reconcile ECA funds. The District Treasurer1 reviews monthly ECA reports and presents them to the Board.

Quick Facts
Number of Middle School and High School Clubs With Balances39
Enrolled Students2,886
ECA Collections (Audit Period)$855,421
ECA Disbursements (Audit Period)$848,094

Audit Period

July 1, 2017 – March 31, 2019


1 The District appointed a new District Treasurer who began in January 2019.


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