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NYS Comptroller


Audits of Local Governments and School Districts

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

Released: July 25, 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 July 1, 2012 through March 31, 2014.


The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in Franklin County. The District, which is governed by an elected seven-member Board of Education, operates two schools with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 million.

Key Finding

  • The Board did not ensure that District officials implemented and enforced District policy governing the operations of activity funds.
  • None of the tested receipts contained supporting documentation and four student treasurers did not maintain ledgers.

Key Recommendation

  • Ensure that activity funds are maintained in accordance with District policy.
  • Ensure that the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers maintain ledgers.

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