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NYS Comptroller


Audits of Local Governments and School Districts

Hudson City School District – Grant Administration (2013M-324)

Released: March 7, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013.


The Hudson City School District is located in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million.

Key Findings

  • District officials need to improve internal controls over grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, not properly supported or not expended for legitimate grant purposes.
  • Grant expenditures reported to SED totaling $127,680 lacked sufficient supporting documentation to substantiate employee benefits, salaries and purchased services.

Key Recommendations

  • Ensure that grant administrators approve all grant-related disbursements and that such disbursements are made in accordance with the grant requirement guidelines.
  • Ensure that all employees’ time spent on grant activities is sufficiently documented, accurately allocated and correctly reported in accordance with grant-funding criteria.

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