The Liverpool Central School District's loose auditing procedures have been faulted by the state comptroller in an audit that recalls similar problems in Ogdensburg.

The state review of Liverpool spending between 2001 and 2007 concluded district officials mishandled $250,000 in money and equipment made possible due to a lack of internal controls.

One specific area cited for the improper use were funds raised and intended for student-run organizations but directed to administrative perks and expenses. In one instance, auditors said the club "operated as a private discretionary fund for the high school executive principal." In other words, a slush fund.

The club funds paid for the principal's personal cell phone. Other money was spent on staff lunches, jackets for coaches and shirts for retirees.

The lack of oversight and audit safeguards were cited in the mismanagement of a student fund at Ogdensburg Free Academy that made it difficult to account for ticket sales and track funds for events sponsored by the student council.

Funds collected off the books became a "cash pool" for managers. An accurate accounting of proceeds was impossible in some instances due to poor bookkeeping and lack of records. Some money from ticket sales was not even deposited. And it all escaped the oversight of school officials and the school board.

New guidelines have since been put in place.

Attorney General Andrew Cuomo has been spending a lot of time recently looking into pension practices of school-related officials such as double-dipping retired administrators and attorneys improperly classified as employees to receive benefits.

Maybe Mr. Cuomo should join with Comptroller Thomas P. DiNapoli to expand the lessons of Ogdensburg and now Liverpool into a statewide look into the use and management of student activities funds in all districts.