Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

Released: September 22, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017.


The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an elected seven-member Board of Education, operates three schools with approximately 1,100 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33 million.

Key Findings

  • Extra-classroom activity collections were not always deposited timely and student treasurers did not maintain adequate supporting documentation for cash receipts.
  • The Board did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students.
  • The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were supported with adequate documentation and student ledgers were maintained and reconciled with the central treasurer’s records.

Key Recommendations

  • Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about the District’s cash receipts policies and procedures, follow the specific requirements for the receipt of funds and maintain adequate and appropriate accounting records.
  • Update and amend the extra-classroom activity fund policy to provide specific guidance for the financial management and recordkeeping of the activity fund.
  • Appoint a faculty auditor to ensure that the central treasurer, faculty advisors and student treasurers comply with District policy.

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