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NYS Comptroller


Audits of Local Governments and School Districts

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

Released: August 5, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess controls over cash receipts for the period July 1, 2014 through December 31, 2015.


The Long Beach City School District is located in Nassau County. The District, which operates six schools with approximately 3,800 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $132.4 million.

Key Finding

  • The District did not establish formal, written cash receipt policies and procedures.

Key Recommendation

  • Develop written policies and procedures for handling cash receipts.

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