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NYS Comptroller


Audits of Local Governments and School Districts

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

Released:June 27, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine whether internal controls over Culinary Arts cash receipts are appropriately designed and operating effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013.


Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. The College is governed by a 10-member Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million.

Key Findings

  • Cash collections from the baking class, the bakery and the butchery were not submitted to the Bursar in a timely manner.
  • Employees used cash received from sales to purchase food and supplies.

Key Recommendations

  • Ensure all College employees responsible for cash collections deposit receipts timely and according to the established policies.
  • Ensure all cash receipts are deposited intact and are not used for making Department purchases.

Local Government and School Accountability Contact Information:

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