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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: January 16, 2014
Link to full audit report 2013-F-33
Link to 30-day response

Purpose
To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2).

Background
Our initial report, issued June 24, 2010, found that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account.  In addition, we concluded that the school principal had not established basic accountability for student funds and that DOE’s guidelines had been ignored. 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.  Our initial audit contained eight recommendations for improving for improving accountability over fund managed by Kennedy. 

Key Findings

  • Kennedy officials have made limited progress in correcting the problems we identified in the initial report. Of the eight prior audit recommendations, two have been implemented, two have been partially implemented, and four have not been 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 report.

Other Related Audits/Reports of Interest
New York City Department of Education: John F. Kennedy Education Campus: Management of General School Funds (2009-N-11)
Michelangelo Middle School: Management of General School Funds (2010-N-8)


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