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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)


Released: June 6, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014.

Background

The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben County. It enrolls approximately 235 students and is governed by a five-member elected Board of Education. The District’s 2013-2014 fiscal year budgeted appropriations are $6.8 million.

Key Findings

  • The District has not adopted written policies and procedures governing cafeteria cash receipts.
  • The Treasurer does not routinely receive and review certain reports to facilitate the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits.

Key Recommendations

  • Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation.
  • Compare the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash receipts report to verify the amount collected and deposited each day is accurate.

Local Government and School Accountability Contact Information:

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