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Audit Objective

Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.

Key Findings

District officials did not properly collect, receipt, deposit and disburse ECA funds.

• Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could determine whether collections were properly collected, receipted and deposited in full.
• Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported.
• The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 disbursements were properly authorized and supported.

Key Recommendations

• Adopt an ECA fund policy to ensure that funds are properly collected, receipted, deposited and disbursed.
• Maintain duplicate receipts to document the source, date, amount and purpose of each collection.
• Maintain ECA records, including support for collections and disbursements, for six years.

District officials agreed with our findings and indicated they plan to initiate corrective action.