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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

New York City Department of Education
Management of General School Funds (Follow-Up)


Issued: September 30, 2014
Link to full audit report 2013-F-32

Purpose
To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11).

Background
Our initial report, issued on May 25, 2010 found that DoE did not provide John F. Kennedy Educational Campus staff with adequate oversight and training and that school officials did not exercise due diligence and care over GSF accounts. We could not fully account for GSF funds, as none of the schools maintained required cash journals to document GSF activity, and we found instances where GSF funds were misspent by school principals. The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. We made nine recommendations to DoE designed to strengthen management control over GSF accounts.

Key Findings

  • DoE and John F. Kennedy officials have made progress in addressing the issues identified in our initial report. Of the nine prior recommendations, six have been implemented and three have been partially implemented.

Key Recommendations

  • Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audits/Reports of Interest

New York City Department of Education: Management of General School Funds (2013-F-33)


State Government Accountability Contact Information:
Audit Director: Frank Patone
Phone: (212) 417-5200; Email: StateGovernmentAccountability@osc.state.ny.us
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236