State Comptroller Thomas P. DiNapoli on Friday criticized the Northport School District during an audit of how it handles extra-class activity funds.
District Superintendent Robert Banzer said, The District has received the audit and has responded to the State Comptroller’s Office accordingly. The district is committed to ensuring that the recommendations made by the auditors are addressed appropriately and has already implemented numerous corrective actions, as noted in the response. The District will also submit a Corrective Action Plan (“CAP”) approved by the Board of Directors within the time frame established by the CSO to respond to all findings. »
At issue is how the district collected, recorded, remitted, deposited, disbursed and reconciled the funds, the audit said.
- Recoveries totaling $5,767 were not recorded in accounting records and were not deposited in the bank and recoveries of $845,258 lacked key support.
- Records supporting transactions totaling $134,449 were missing and 95 claim forms totaling $66,149 either had no supporting documentation or support was missing key information.
- A college’s ECA bank reconciliations were performed incorrectly, resulting in balance errors totaling up to $9,370 that were not detected or corrected.
- The last six external audits of the CEC have resulted in qualified opinions as there were insufficient records to permit an audit.
DiNapoli’s office said ECA funds are generated by school organizations whose activities are student-driven, such as clubs, teams, and student council (club). Funds come from several sources, such as admissions to paid events, sales and donations. Clubs also hold fundraisers to raise money for school trips and to support charities.