Documents › Board of Education, 2026-10-15

report 1 page

The district’s October 7, 2026 management response and corrective action plan addresses student-club cash handling, inactive scholarships and claims access. It lists anticipated November 30 and December 31 completion dates and reports access responsibilities reassigned by September 30.

Also attached to this agenda item: Final 2026 Croton Harmon UFSD Extraclassroom (230 KB) Final 2026 Croton Harmon UFSD FS (1,545 KB) Final 2026 Croton Harmon UFSD Mgmt. Ltr (5,814 KB) Independent Audit Report - PKF O'Connor Davies, LLP

Denise Harrington-Cohen Assistant Superintendent for Business October 7, 2026 NYS Education Department​ ​ ​ ​ ​ Office of the NYS Comptroller Office of Audit Services​ ​ ​ ​ ​ Division of Local Gov’t Srv. & Eco. Dev. 89 Washington Ave., Rm. 524 EB​ ​ ​ ​ Data Management Unit, 12th floor Albany, NY 12234​ ​ ​ ​ ​ ​ 110 State Street ​ ​ ​ ​ ​ ​ ​ ​ Albany, NY 12236 To Whom It May Concern, This letter serves as the official Management Response and Corrective Action Plan for the Croton-Harmon Union Free School District in response to the External Audit Report for the period ending June 30, 2026. Extraclassroom Activity: Timeliness of Deposits Corrective Action: The District agrees with the recommendations and has provided a presentation to all club advisors on best practices for the safeguarding of cash. The District will continue to train and educate club advisors and officers on district procedures and the legal requirements for making timely deposits of funds. Assigned to: Kelly M. Lent, Assistant Business Manager Anticipated Completion Date: November 30, 2026 Special Purpose Inactive Trusts: Inactive Scholarship Accounts Corrective Action: The District agrees with the recommendation and will continue analyzing account balances and reviewing the designated purposes of these scholarships and contributions. If it is determined that these funds no longer need to be restricted, the District will seek donor consent and obtain approval via Board policy or resolution to reallocate the funds accordingly. Assigned to: Kelly M. Lent, Assistant Business Manager Anticipated Completion Date: December 31, 2026 User Access: Claims Corrective Action: The District agrees with the recommendation and has already reassigned these responsibilities and access to another designated staff member. ​ Assigned to: Barry Gamzon, District Treasurer Completion Date: September 30, 2026 Please contact me with any questions or concerns. Sincerely yours, Denise Harrington-Cohen Assistant Superintendent for Business