RE: Mount Sinai School District

Extraclassroom Activity Fund Report

(School Year 2010/2011)



Table of Contents

2006 Senior Class Trip Overpayment Refund ............................................................................................................. 2
Northfork Travel and Senior Class Trips ....................................................................................................................... 2
2010/11 Senior Class Trip .............................................................................................................................................. 2
Chaperones ....................................................................................................................................................................... 3
Students ............................................................................................................................................................................. 4
Total Cost of Senior Trip ............................................................................................................................................. 4
Extraclassroom Activity Funds .......................................................................................................................................... 5
Transfers of Extraclassroom Activity Funds ........................................................................................................... 5
Fund Account Transactions Post Graduation ......................................................................................................... 5
Yearbook Fund Expenses ................................................................................................................................................ 5
Questionable Yearbook Expenses ........................................................................................................................... 6
Cheerleading and Tumbling ................................................................................................................................................ 7
Expenditures Coaches / Island Xtreme Cheerleading Training Center .................................................... 7
Invoice Inconsistencies ............................................................................................................................................... 8













2

2006 Senior Class Trip Overpayment Refund
It was determined during Kessler Internationals (Kessler) October 2010 audit of the
Mount Sinai Union Free School Districts (the District) Extraclassroom Activity Fund that an
overpayment was made to Moonlight Travel Service, Inc. d/b/a Northfork Travel (Northfork) in
the amount of $8,074.45.
All documents, emails and correspondence was requested from the District regarding how
the District handled the overpayment after the Kessler report but only a letter dated December 1,
2010 from The Merrill Law Firm, PLLC to Dr. Anthony J. Bonasera, Superintendent of Schools was
provided regarding the return of the overpayment (Exhibit 1). The letter also requests that the
Superintendent sign a Receipt and Release, releasing and discharging Marjorie Mauch, Wendy
Rottner, Ralph Garera, Northfork Travel and Moonlight Travel Service, Inc.. No Board minutes were
produced referencing this overpayment or the release.
The $8,074.45 was refunded by check from The Merrill Law Firm and was deposited into
the Districts Extra Classroom Activity Fund account titled Government on December 7, 2010
(Exhibit 2).
Northfork Travel and Senior Class Trips
Even after the issuance of the Kessler report concerning Northfork regarding the
overpayment and lack of support produced, the District continued to use Northfork to coordinate
the senior class trips. In fact, despite recommendations made by Kessler, no bids were solicited and
Northfork did not provide any documentation supporting the actual costs incurred. It still remains
unclear what commission and/or fee is paid by the District to Northfork since none of the
documents indicate this charge.
2010/11 Senior Class Trip
Kessler was provided with documentation for the 2010/11 senior class trip, indicating that
Wendy Rottner, a former teacher of the District, was again the Northfork travel agent (Exhibit 3).
The invoices provided were undated, inconsistent in format and lacked supporting documents.
According to a Final Bill in January 2011, the total cost of the 2010/11 senior class trip to
Walt Disney World and Universal Studios in March 2011 was $141,644.00 for 146 individuals
(Exhibit 4), yet according to the documents provided, payments made to Northfork from the Class
of 2011 fund account totaled $151,838.00 (Table 1).








3

Table 1
Class of 2011 Senior Trip Payments
Date Payee Check # Amount
7/28/2010 Northfork Travel 4091 $ 3,865.00
9/13/2010 Northfork Travel 4097 4,451.00
10/21/2010 Northfork Travel 4109 1,029.00
12/1/2010 Northfork Travel 4125 2,059.00
1/13/2011 Northfork Travel 4162 68,474.00
1/17/2011 Northfork Travel 4163 10,220.00
1/17/2011 Northfork Travel 4164 61,740.00
Total $ 151,838.00
It was noted that a payment of $10,220.00 ($70.00 per individual) was paid to Northfork for
a Spirit of Aloha dinner but not itemized on the Final Bill submitted by Northfork (Exhibit 5).
Online prices were obtained for Disneys Spirit of Aloha Show from an archived version of the Walt
Disney World website dated December 5, 2010 indicating a price range of $54.99 to $63.99 for
adults (Exhibit 6), whereas Northfork was charging $70.00 per person. It is unclear from the
documents provided if the students even attended this event.
Chaperones
Kessler was provided with documentation for the payment of the chaperones for the Class
of 2011 senior trip (Exhibit 7). The expense for the 12 chaperones for the senior class trip from
March 9 to March 13 totaled $14,785.00 (Table 2). It was noted that Robert Grable, Principal and
Matthew J. Dyroff, Assistant Principal of Mount Sinai Senior High School, were each paid $1,640.00
as chaperones for the trip, while the other chaperones only received $1,150.50.
Table 2
Dates Chaperone Hours Rate of Pay Total Pay
3/9 3/13 Matthew J Dyroff
$328/overwrite
activity
$ 1,640.00
3/9 3/13 Robert Grable
$328/overwrite
activity
1,640.00
3/9 3/13 Diane Amato 39 $29.50/hour 1,150.50
3/9 3/13 Roger Cardo 39 $29.50/hour 1,150.50
3/9 3/13 Audra Falco 39 $29.50/hour 1,150.50
3/9 3/13 Tim Izzo 39 $29.50/hour 1,150.50
3/9 3/13 Kelly Lynch 39 $29.50/hour 1,150.50
3/9 3/13 Scott McEvoy 39 $29.50/hour 1,150.50
3/9 3/13 Jennifer Romer 39 $29.50/hour 1,150.50
3/9 3/13 Kristina ScanlonMcquire 39 $29.50/hour 1,150.50
3/9 3/13 Peter Shapiro 39 $29.50/hour 1,150.50
3/9 3/13 Gina Sing 39 $29.50/hour 1,150.50
Total $ 14,785.00
4

Students
The number of students that actually attended the 2010/11 senior class trip is unknown.
However, Northfork charged the District for 146 airline tickets. There were 12 chaperones that
attended the trip therefore, the District was charged for 134 students to attend the trip.
Northfork charged the District for 41 rooms to hold 146 individuals. It was disclosed in our
last report that the rooms housed two chaperones per room and four students per room, whereas
two of the students in each room had to sleep on the floor or in the bed with another student.
Total Cost of Senior Trip
Kessler calculated that the District paid a total of $166,623.00 for the 2010/11 senior class
trip (Table 3). On a per student basis, the cost would have been $1,243.46 (as the students cover
the costs of the chaperones). However, Kessler was informed that the Class of 2011 students paid
$1,300.00 to attend the 2010/11 senior class trip to Walt Disney World and Universal Studios. It is
apparent that the District continues to profit at the students expense, assuming all students paid
their fair share.
Table 3
2010/11 Senior Class Trip Total Cost
Amount paid to Northfork $ 151,838.00
Chaperone cost 14,785.00
Total Cost $ 166,623.00

















5

Extraclassroom Activity Funds
During Kesslers review of the Extraclassroom Activity Fund accounts for school year
2010/11 and 2011/12, it was observed that unexplained transfers were made from the
Extraclassroom Activity Fund accounts.
Transfers of Extraclassroom Activity Funds
There were several transfers made between the Extraclassroom Activity Fund accounts
from September 2010 to January 2012 totaling $11,936.85. Although requested from the District,
documentation for transfers between Extraclassroom Activity Fund accounts was not provided.
Kessler was only provided with documentation for transfers made on June 20, 2011 from the Class
of 2010 fund account totaling $4,800.00 (Exhibit 8). Four separate transfers in the amount of
$1,200.00 occurred from the Class of 2010 account to Class of 2012, 2013, 2014 and 2015 fund
accounts as a donation. It was noted that these transfers occurred after a class had already
graduated.
Additional transfers were observed after the class had graduated. For example, a
September 24, 2010 transfer occurred from the Class of 2009 fund account to High Government in
the amount of $1,705.11. Additional transfers occurred from the Class of 2010 fund account on
December 2, 2010 to the Field Trips account for $589.22 and on January 31, 2012 to the High
Government account for $372.52. Although requested, no documentation has been provided for
these transfers.
Fund Account Transactions Post Graduation
For the Class of 2010 and Class of 2011 fund accounts, there were several transactions
posted after the class had graduated. One of these expenses was the purchase of an HDTV and TV
mount from Best Buy costing $1,466.00 on June 20, 2011 from the Class of 2010 fund account
(Exhibit 9). This expense was labeled as a Senior Gift for the Class of 2012 through 2015. It is
unclear why restricted funds are being used for what appears should be District purchases.
Additionally, on July 19, 2011, there was a debit to the Class of 2011 fund account for
$2,674.56. The transaction was labeled as MSSD Check #4307. Documentation was not provided
for this transaction, so the purpose is unknown. Another questionable transaction with no
documentation was the deposit of $286.25 to the Class of 2011 fund account on October 5, 2011,
after the class had graduated.
Yearbook Fund Expenses
Kesslers review also noted inconsistencies regarding the expenses recorded in the High
School yearbook fund account and the Middle School yearbook fund account.
The expenses for the High School yearbook fund totaled $20,075.65 for the period of July to
December 2010, $33,315.10 for 2011 and $292.50 for January 2012 (Exhibit 10). Expenses for the
Middle School yearbook fund totaled $14,790.51 for the period of July to December 2010 and
$19,095.18 for 2011 (Exhibit 11).
Kessler requested invoices for a sample of the expenses from the High School and Middle
School yearbook funds (Exhibit 12). Of particular note, on July 8, 2011, there was an expense
charged to the High School yearbook fund ($1,440.00) and the Middle School yearbook fund
6

($3,000.00) for Sound Stage Equipment (Exhibit 13). This expense consisted of a purchase dated
June 29, 2011 from I DJ Now for $4,335.00 (Exhibit 14) and a purchase from I DJ Now dated July 5,
2011 for $105.00 (Exhibit 15).
Questionable Yearbook Expenses
A number of the High School and Middle School yearbook fund expenses do not appear to
relate to the activities performed by a yearbook club. Expenses were authorized by the District for
Media Production & Supplies, Sound Stage Equipment and Macbook Pro for Sound Equipment.
Items being purchased included an HDTV (in addition to the one purchased as a gift from the Class
of 2010), a MacBook, highquality desks, speaker subs, batteries, and frames.
Additionally, an expense of $968.17 was charged to the High School yearbook fund for a
booklet finisher attachment for a commercial copy machine (Exhibit 16), whereas this type of
expense should be coming out of the Districts budget and not from the students funds. Another
expense was for the purchase of a Nikon D5100 camera for $949.99. The District uses the camera
for the Middle School yearbook fund (Exhibit 17). However, it states on the Mount Sinai Middle
School website that students must supply their own camera for the yearbook club (Exhibit 18).
It was also noted that among the yearbook expenses was a payment authorization by the
District for $150.00 to Joseph Wittpenn, son of the former President of the Districts Board of
Education, for a refund of an ad (Exhibit 19).




























7

Cheerleading and Tumbling
Expenditures Coaches / Island Xtreme Cheerleading Training Center
The District spent $153,497.00 on Cheerleading and Tumbling coaching staff during the
school years 2007/08 through 2011/12 and an additional $26,320.00 on the outside consultant
Island Xtreme Cheerleading Training Center totaling $179,817.00 (Exhibit 20). The costs as
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 $3,630.00
In addition to the $153,497.00 spent on coaching staff, the District paid $26,320.00 to Island
Xtreme Cheerleading Training Center (Island Xtreme) of 10 Wall Street, Farmingdale, NY 11735
and 250 T Executive Drive, Edgewood, NY 11767 for services described as choreography, tumbling
classes and stunt work from September 2006 through December 2011 (Exhibit 21).
During our review, it was noted that an eight week Stunt Clinic provided by Island Xtreme
during the period of August 2007 through October 2007 was billed to the District for $2,000.00
(Exhibit 22), yet a single tumbling class in September 2008 was billed to the District at $1,200.00
(Exhibit 23). The reason for the price difference is unknown as the District claims not to have any
contracts with this vendor.
Additionally, in September 2011, a tumbling class for 44 students cost the District $40.00
per hour per student (Exhibit 24 and Table 4).
Table 4
Invoice
Date
Invoice
Number
Individuals Hours Rate Cost
10/4/2011 MS001
20 1.5 $ 40.00 $ 1,200.00
24 1 40.00 960.00
Total $ 2,160.00

However, a tumbling class in October, November, and December 2011 for the same number
of individuals was billed at $30.00, per hour per student (Exhibit 25 and Table 5).
Table 5
Invoice Date
Invoice
Number
Individuals Hours Rate Cost
12/5/2011 MS002
20 1.5 $ 30.00 $ 900.00
24 1 30.00 720.00
Total $ 1,620.00
As previously noted copies of the contracts and bids for the cheerleading and/or tumbling
consultants were not produced by the District. The district should be more of a steward of the
taxpayers funds by utilizing competitive bidding and securing contracts.
8

Invoice Inconsistencies
It was noted that the invoice number sequences and formatting of the invoices submitted by
Island Extreme varied greatly from 2007 through 2012. Of the 13 invoices submitted to the District
by Island Xtreme, there were five different invoice numbering sequences and four difference
formats of the invoices (see Exhibit 21).