Mount Sinai School District Extraclassroom Activity Fund Report - School Year 2010-11

5/24/2018 Mount Sinai School District Extraclassroom Activity Fund Report - School Year 2010-11

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RE: Mount Sinai School DistrictExtraclassroom Activity Fund Report(School Year 2010/2011)


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Table of Contents

2006 Senior Class Trip Overpayment Refund ....................................................................................

Northfork Travel and Senior Class Trips .............................................................................................

2010/11 Senior Class Trip ....................................................................................................................

Chaperones ..............................................................................................................................................

Students ....................................................................................................................................................

Total Cost of Senior Trip ...................................................................................................................

Extraclassroom Activity Funds ................................................................................................................

Transfers of Extraclassroom Activity Funds ..................................................................................

Fund Account Transactions Post Graduation ...............................................................................

Yearbook Fund Expenses ......................................................................................................................

Questionable Yearbook Expenses .................................................................................................

Cheerleading and Tumbling .......................................................................................................................

Expenditures Coaches / Island Xtreme Cheerleading Training Center ...........................

Invoice Inconsistencies .....................................................................................................................


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2006 Senior Class Trip Overpayment Refund

It was determined during Kessler Internationals (Kessler) October 2010Mount Sinai Union Free School Districts (the District) Extraclassroom Activity overpayment was made to Moonlight Travel Service, Inc. d/b/a Northfork Travel (Nthe amount of $8,074.45.

All documents, emails and correspondence was requested from the District rthe District handled the overpayment after the Kessler report but only a letter dated2010 from The Merrill Law Firm, PLLC to Dr. Anthony J. Bonasera, Superintendent oprovided regarding the return of the overpayment (Exhibit 1). The letter also reqSuperintendent sign a Receipt and Release, releasing and discharging Marjorie MRottner, Ralph Garera, Northfork Travel and Moonlight Travel Service, Inc.. No Boardproduced referencing this overpayment or the release.

The $8,074.45 was refunded by check from The Merrill Law Firm and was dthe Districts Extra Classroom Activity Fund account titled Government on Dece(Exhibit2).

Northfork Travel and Senior Class TripsEven after the issuance of the Kessler report concerning Northfork r

overpayment and lack of support produced, the District continued to use Northfork the senior class trips. In fact, despite recommendations made by Kessler, no bids werNorthfork did not provide any documentation supporting the actual costs incurred. Iunclear what commission and/or fee is paid by the District to Northfork sincedocuments indicate this charge.

2010/11 Senior Class Trip

Kessler was provided with documentation for the 2010/11 senior class trip, iWendy Rottner, a former teacher of the District, was again the Northfork travel agenThe invoices provided were undated, inconsistent in format and lacked supporting do

According to a Final Bill in January 2011, the total cost of the 2010/11 senioWalt Disney World and Universal Studios in March 2011 was $141,644.00 for 14

(Exhibit4), yet according to the documents provided, payments made to Northfork fof2011fund account totaled $151,838.00 (Table1).


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Table1Classof2011SeniorTripPayments

Date Payee Check# Amount 7/28/2010 Northfork Travel 4091 $ 3,865.00

9/13/2010 Northfork Travel 4097 4,451.00





1/17/2011 Northfork Travel 4164 61,740.00Total $151,838.00

It was noted that a payment of $10,220.00 ($70.00 per individual) was paid toa Spirit of Aloha dinner but not itemized on the Final Bill submitted by NorthforOnline prices were obtained for Disneys Spirit of Aloha Show from an archived versioDisney World website dated December 5, 2010 indicating a price range of $54.99 adults (Exhibit 6), whereas Northfork was charging $70.00 per person. It is uncdocuments provided if the students even attended this event.

Chaperones

Kessler was provided with documentation for the payment of the chaperoneof 2011 senior trip (Exhibit7). The expense for the 12 chaperones for the senior cMarch 9 to March 13 totaled $14,785.00 (Table2). It was noted that Robert Grable,Matthew J. Dyroff, Assistant Principal of Mount Sinai Senior High School, were each p

as chaperones for the trip, while the other chaperones only received $1,150.50.Table2

Dates Chaperone Hours RateofPay T3/9 3/13 Matthew J Dyroff

$328/overwriteactivity

3/9 3/13 Robert Grable $328/overwrite

activity

3/9 3/13 Diane Amato 39 $29.50/hour 3/9 3/13 Roger Cardo 39 $29.50/hour

3/9 3/13 Audra Falco 39 $29.50/hour

3/9 3/13 Tim Izzo 39 $29.50/hour

3/9 3/13 Kelly Lynch 39 $29.50/hour

3/9 3/13 Scott McEvoy 39 $29.50/hour


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Students

The number of students that actually attended the 2010/11 senior class tripHowever, Northfork charged the District for 146 airline tickets. There were 12 chattended the trip therefore, the District was charged for 134 students to attend the tri

Northfork charged the District for 41 rooms to hold 146 individuals. It was dilast report that the rooms housed two chaperones per room and four students per rtwo of the students in each room had to sleep on the floor or in the bed with another s

Total Cost of Senior Trip

Kessler calculated that the District paid a total of $166,623.00 for the 2010/1trip (Table3). On a per student basis, the cost would have been $1,243.46 (as the sthe costs of the chaperones). However, Kessler was informed that the Classof2011$1,300.00 to attend the 2010/11 senior class trip to Walt Disney World and Universaapparent that the District continues to profit at the students expense, assuming all their fair share.

Table32010/11SeniorClassTripTotalCost

Amount paid to Northfork $ 151,838.00

Chaperone cost 14,785.00

TotalCost $166,623.00


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Extraclassroom Activity Funds

During Kesslers review of the Extraclassroom Activity Fund accounts fo2010/11 and 2011/12, it was observed that unexplained transfers were maExtraclassroom Activity Fund accounts.

Transfers of Extraclassroom Activity Funds

There were several transfers made between the Extraclassroom Activity Ffrom September 2010 to January 2012 totaling $11,936.85. Although requested fro

documentation for transfers between Extraclassroom Activity Fund accounts was Kessler was only provided with documentation for transfers made on June 20, 2011 fof2010 fund account totaling $4,800.00 (Exhibit 8). Four separate transfers in t$1,200.00 occurred from the Classof2010 account to Class of 2012, 2013, 2014 aaccounts as a donation. It was noted that these transfers occurred after a clasgraduated.

Additional transfers were observed after the class had graduated. FoSeptember 24, 2010 transfer occurred from the Classof2009fund account to HighGthe amount of $1,705.11. Additional transfers occurred from the Classof2010 funDecember 2, 2010 to the Field Trips account for $589.22 and on January 31, 201Government account for $372.52. Although requested, no documentation has beenthese transfers.

Fund Account Transactions Post Graduation

For the Class of2010 and Class of2011 fund accounts, there were severaposted after the class had graduated. One of these expenses was the purchase of an mount from Best Buy costing $1,466.00 on June 20, 2011 from the Class of2010(Exhibit9). This expense was labeled as a Senior Gift for the Class of 2012 throuunclear why restricted funds are being used for what appears should be District purch

Additionally, on July 19, 2011, there was a debit to the Class of2011 fun$2,674.56. The transaction was labeled as MSSD Check #4307. Documentation wasfor this transaction, so the purpose is unknown. Another questionable transacdocumentation was the deposit of $286.25 to the Classof2011 fund account on Octafter the class had graduated.

Yearbook Fund Expenses

Kesslers review also noted inconsistencies regarding the expenses recordeSchool yearbook fund account and the Middle School yearbook fund account.


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($3,000.00) for Sound Stage Equipment (Exhibit13). This expense consisted of a pJune 29, 2011 from I DJ Now for $4,335.00 (Exhibit14)and a purchase from I DJ Now2011 for $105.00 (Exhibit

15).

Questionable Yearbook Expenses

A number of the High School and Middle School yearbook fund expenses do relate to the activities performed by a yearbook club. Expenses were authorized by tMedia Production & Supplies, Sound Stage Equipment and Macbook Pro for SounItems being purchased included an HDTV (in addition to the one purchased as a gift fof2010), a MacBook, highquality desks, speaker subs, batteries, and frames.

Additionally, an expense of $968.17 was charged to the High School yearbobooklet finisher attachment for a commercial copy machine (Exhibit 16), whereaexpense should be coming out of the Districts budget and not from the students fuexpense was for the purchase of a Nikon D5100 camera for $949.99. The District usfor the Middle School yearbook fund (Exhibit17). However, it states on the MounSchool website that students must supply their own camera for the yearbook club (Ex

It was also noted that among the yearbook expenses was a payment author

District for $150.00 to Joseph Wittpenn, son of the former President of the DistrEducation, for a refund of an ad (Exhibit19).


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Cheerleading and Tumbling

Expenditures Coaches / Island Xtreme Cheerleading Training CenterThe District spent $153,497.00 on Cheerleading and Tumbling coaching st

school years 2007/08 through 2011/12 and an additional $26,320.00 on the outsiIsland Xtreme Cheerleading Training Center totaling $179,817.00 (Exhibit 20).grouped by the District for staff were as follows:

Nicole Jordan Roggemann $45,630.00 Michelle Roggemann $34,768.00 Kara Bochicchio $19,952.00 Amanda Roubal $14,605.00 Samantha Spallina Melella $14,124.00 Christine Sturges $11,694.00 Andrea DeGiorgio $9,094.00 Kathryn MeyerToolan $3,630.00In addition to the $153,497.00 spent on coaching staff, the District paid $26,32

XtremeCheerleadingTrainingCenter (Island Xtreme) of 10 Wall Street, Farmingdaand 250 T Executive Drive, Edgewood, NY 11767 for services described as choreograclasses and stunt work from September 2006 through December 2011 (Exhibit21).

During our review, it was noted that an eight week Stunt Clinic provided by during the period of August 2007 through October 2007 was billed to the District (Exhibit22), yet a single tumbling class in September 2008 was billed to the Distric(Exhibit23). The reason for the price difference is unknown as the District claims ncontracts with this vendor.

Additionally, in September 2011, a tumbling class for 44 students cost the Dper hour per student (Exhibit24andTable4).Table4

InvoiceDate InvoiceNumber Individuals Hours Rate Cost

10/4/2011 MS00120 1.5 $ 40.00 $ 1,20

24 1 40.00 96

Total $ 2,16However, a tumbling class in October, November, and December 2011 for the

of individuals was billed at $30.00, per hour per student (Exhibit25andTable5).Table5

Invoice DateInvoice

Individuals Hours Rate Cos


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Invoice Inconsistencies

It was noted that the invoice number sequences and formatting of the invoicesIsland Extreme varied greatly from 2007 through 2012. Of the 13 invoices submittedby Island Xtreme, there were five different invoice numbering sequences and foformats of the invoices (seeExhibit21).


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Documents

Mount Sinai School District Extraclassroom Activity Fund Report - School Year 2010-11