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NYS Comptroller


Audits of Local Governments and School Districts

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

Released: July 14, 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 December 31, 2016.


The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools with approximately 2,555 students, is governed by an elected nine-member Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million.

Key Findings

  • Student treasurers did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are adequately accounting for all collections or remitting them to the central treasurers in a timely manner.
  • Student treasurers did not always use duplicate receipts to document money received.
  • Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance.
  • Most student treasurers did not maintain cash receipt and disbursement ledgers.

Key Recommendations

  • Ensure that central treasurers, 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.
  • Ensure that student treasurers issue duplicate receipts or use some other method to adequately document the source, date, amount and purpose of collections, such as a daily sales report.
  • Monitor all club sales subject to sales tax; ensure that student treasurers include, collect and remit sales tax on applicable sales; and ensure that central treasurers file annual sales tax returns with the State.
  • Require student treasurers to maintain cash disbursement 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