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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)


Released: January 19, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017.

Background

The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 million.

Key Findings

  • The student treasurers and faculty advisors of five ECA clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079.
  • Eight collections for prom tickets totaling $360 and three collections for yearbook sales totaling $165 were not remitted to the central treasurer.

Key Recommendations

  • Ensure student treasurers and advisors maintain adequate supporting documentation for collections.
  • Ensure student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor to oversee management of ECA funds and records.

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