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NYS Comptroller


Audits of Local Governments and School Districts

Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

Released: June 13, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District had established effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013.


The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of Education and operates one school, with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million.

Key Findings

  • The District lacks appropriate policies and procedures for the extra-classroom activity fund.
  • A faculty auditor had not been appointed to oversee the management of the activity fund.
  • Cash receipts and disbursements lacked adequate supporting documentation.

Key Recommendations

  • Establish adequate policies and procedures for the activity fund.
  • Appoint a faculty auditor to oversee the management of activity fund moneys.
  • Properly account for all activity fund cash receipts and disbursements.

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