Bylaws of Brooklyn Public School 9 PTO, INC.

Bylaws of Brooklyn Public School 9 PTO, Inc. (PDF)
Approved by the Membership on April 16, 2024
Signed by President Leah Vickers, First Recording Secretary Olivia Basu
Filed with Principal Williams-Credle on June 27, 2024

The by-laws are available online below for convenience. If there are discrepancies between the online version and the PDF version of the bylaws, the PDF version takes precedence.

Article I: Name

Article II: Objectives

Article III: Membership

Article IV: Officers

Article V: Executive Board

Article VI: General Membership Meetings

Article VII: Committees

Article VIII: Financial Affairs

Article IX: Amendments and Regular Review of Bylaws

A. Eligibility

1. A parent of a student currently on the register of Brooklyn PS9 (PS9) is automatically a member of the PTO.
2. Parents of a child who is attending PS9 full time while on the register of a citywide program are eligible to be members of the PTO. At the beginning of each school year, the PTO shall send a welcome letter to inform parents of their automatic Membership status and voting rights.
3. The term parent is defined as any person in a parental or custodial relationship to the student; which includes the following.
   • Birth parent
   • Adoptive parent
   • Foster parent
   • Step-parent
   • Legally appointed guardian
   • Person(s) in parental relationship
4. Membership shall be open to all teachers currently employed at the school.

 

B. Dues/Donations

1. The payment of dues is not a condition for participation or Membership.
2. The PTO may make donation requests of members; such donations are entirely voluntary.

 

C. Voting Privileges

1. Every parent of a student currently enrolled at PS9 shall be entitled to a single vote during any meeting. However, that right may be limited by the Conflicts of Interest restriction outlined in Chancellor’s Regulation A-660 (CR A-660).
2. Voting by proxy, absentee ballot, email, or conference call is prohibited.
3. Each teacher currently employed at the school shall be entitled to a single vote.

A. Titles

1. The mandatory officers of the PTO shall be: President, Recording Secretary and Treasurer. The PTO must elect these mandatory officers in order to be a functioning PTO. There shall be no qualification requirements for any parent to be an elected officer of the PTO, other than to be at least eighteen (18) years of age and a parent of a child currently attending PS9. The eligibility of a member may be limited by the conflicts of interest restrictions outlined in Regulation of the Chancellor A-660 (available at www.schools.nyc.gov). Parent coordinators and employees of PS9 or the community and citywide education Councils in the district shall be ineligible to serve as officers of the PTO.
2. Non-mandatory officers of the PTO may consist of but are not limited to the following: Vice President for Events, Vice President for Fundraising, Vice President of Administration-PTO Coordination; Second Recording Secretary, First Corresponding Secretary, Financial Secretary, Parliamentarian, Lower-Grade Parent-Teacher Liaison and Upper-Grade Parent-Teacher Liaison. It is inadvisable to fill the non-mandatory slots for the sake of filling them.
3. The mandatory and non-mandatory officers of the PTO shall together constitute the Executive Board.

 

B. Term and Term Limits

1. The term of office shall be no more than 12 months beginning July 1st and ending June 30th
2. Term limits for each officer position of the PTO shall be two consecutive one-year terms. A candidate who has served the maximum number of terms may only be elected to serve an additional term if no other interested candidate is nominated and willing to serve.

 

C. Duties of Officers

1. President

The duties of the President shall include but are not limited to the following:

• preside at all meetings of the PTO and Executive Board;
• serve as chair of the Membership Committee;
• organize and execute meet-and-greet orientation event for new parents every summer by August 15;
• send the letter inviting new parents to the meet-and-greet orientation event by July 15;
• serve as an ex-officio member of all Committees except the nominating Committee;
• appoint PTO Committee chairpersons with the approval of the Executive Board;
• encourage meaningful participation in all parent and school activities;
• provide opportunities for members’ leadership development;
• delegate responsibilities to other officers and to members of the PTO as needed;
• serve as a mandatory member of the School Leadership Team;
• attend all regular meetings of the Presidents’ Council;
• meet regularly with the Executive Board members;
• plan the agendas for the general membership meetings;
• serve as one of the eligible signatories on checks, and
• assist with the June transfer of PTO records, including all pertinent user IDs and passwords, to the incoming Executive Board.

2. Vice President for Fundraising

The duties of the Vice President for Fundraising shall include but are not limited to the following:

• spearhead the PTO’s fundraising efforts;
• lead the organization and planning of all events whose primary purpose is to raise funds (“Fundraising Events”)
• chair the Fundraising Committee;
• assist the President;
• assume the President’s duties if she/he is not in attendance, or at the President’s request;
• serve as a signatory on all checks, if designated by the Executive Board; and
• assist with the June transfer of PTO records, including all pertinent user IDs and passwords, to the incoming Executive Board.

3. Deputy for Fundraising

The duty of the Deputy for Fundraising shall be to coordinate with and assist the Vice President for Fundraising with fundraising events and initiatives.

4. Vice President for Events

The duties of the Vice President for Events shall include but are not limited to the following:

• spearhead the PTO’s fundraising efforts;
• lead the organization and planning of all events whose primary purpose is to raise funds (“Fundraising Events”)
• manage an email program and other online initiatives to fundraise within the PS9 community;
• lead outreach to outside community and vendors to support online fundraising efforts;
• chair the Fundraising Committee;
• assist the President;
• assume the President’s duties if she/he is not in attendance, or at the President’s request;
• serve as a signatory on all checks, if designated by the Executive Board; and
• assist with the June transfer of PTO records, including all pertinent user IDs and passwords, to the incoming Executive Board.

5. Deputy for Events

The duty of the Deputy for Events shall be to coordinate with and assist the Vice President for Events.

4. Vice President for Administration-PTO Coordination

The duties of the Vice President for Administration-PTO Coordination shall include but are not limited to the following:

• assist and coordinate with the parent coordinator;
• backpack all PTO communications to parents;
• coordinate with Corresponding Secretaries on communications to parents;
• keep a key to the PTO office;
• assist the Administration with the school’s fundraisers, such as the book fair, school photos, etc.;
• manage and order supplies for the PTO office;
• assist the President;
• assume the President’s duties if she/he is not in attendance and the Vice President for Fundraising and the Vice President for Events are not in attendance, or at the President’s request;
• serve as a signatory on all checks, if designated by the Executive Board; and
• assist with the June transfer of PTO records, including all pertinent user IDs and passwords, to the incoming Executive Board.

5. First Recording Secretary

The duties of the First Recording Secretary shall include but are not limited to the following:

• record minutes at all PTO and Executive Board meetings;
• prepare notices, agendas, sign-in sheets and materials for distribution;
• prepare and read the minutes at PTO meetings;
• distribute copies of the minutes for review and approval by the general membership;
• maintain the custody of the PTO’s records on school premises;
• incorporate all amendments into the bylaws;
• ensure that signed copies of the bylaws with the latest amendments are on file in the principal’s office; and
• assist with the June transfer of PTO records, including all pertinent user IDs and passwords, to the incoming Executive Board.

6. Second Recording Secretary

The duty of the Second Recording Secretary shall be to coordinate with and assist the First Recording Secretary.

7. First Corresponding Secretary

The duties of the Corresponding Secretary shall include but are not limited to the following:

• chair the communications Committee and work with web teams to help manage communications platforms and communications;
• may be responsible for reviewing, maintaining and responding to all correspondence addressed to the PTO;
• prepare any correspondence and publicity for the PTO as needed, including meeting announcements and periodic newsletters;
• maintain all master documents; and
• create annual and monthly calendars.

8. Second Corresponding Secretary

The duty of the Second Corresponding Secretary shall be to coordinate with and assist the First Corresponding Secretary.

9. Treasurer

The duties of the Treasurer shall include but are not limited to the following:

• serve as chair of the Budget Committee;
• bear responsibility for all financial affairs and funds of the PTO;
• maintain an updated record of all income and expenditures on school premises;
• serve as a signatory on checks;
• adhere to and implement all financial procedures established by the PTO;
• prepare and present a written report of all transactions at every Executive Board and general membership meeting (which includes income, refunds, reimbursements and other expenditures, and opening and closing balances for the reporting period);
• prepare the PTO’s interim and annual financial reports;
• make available all books and financial records for viewing by members upon request and for audit; and
• assist with the June transfer of PTO records, including all pertinent user IDs and passwords, to the incoming Executive Board.

10. Financial Secretary

The duties of the Financial Secretary shall include but are not limited to the following:

• collect from the Treasurer all duplicate receipts to be maintained in bound books that are properly labeled;
• assist the Treasurer in the collection of all Membership donations, fundraising, and the collection of all monies;
• issue receipts for all donations received; and
• keep a current record of all Membership donations, providing one copy to the First and Second Recording Secretaries.

11. Parliamentarian

The duties of the Parliamentarian shall include but are not limited to the following:

• chair the governance Committee;
• maintain the PTO’s rules and regulations; and
• keep time and keep the PTO on task at all meetings.

12. Lower-Grade Parent-Teacher Liaison

The duties of the Lower-Grade Parent-Teacher Liaison shall include but are not limited to the following:

• attend Class Lead meetings as organized by the Parent Coordinator;
• represent the interests of lower-grade (grades pre-K–2) students and their parents and teachers;
• manage lower-grade Grade Leads, encourage lower grade Grade Leads to work and communicate together and ensure every teacher has a Class Lead;
• train Class Leads – with assistance from Grade Leads, Communications Committee and Web Team – to work with Konstella/ whichever communication platform(s) are in use;
• chair the lower-grade Grade Leads and Class Leads, coordinating each grade, working with individual classrooms to assist in the continuity of communications between PS 9 Administration, PTO and SLT, including assisting Communications Committee maintaining Konstella/whatever communication platform(s) are in use;
• coordinate with other PTO officers to assist PS 9 Administration and Grade Leads with all grade-wide community and fundraising events; and
• coordinate with PS 9 Administration and PTO Committees as needed to communicate needs and information to teachers and parents.

13. Upper-Grade Parent-Teacher Liaison

The duties of the Upper-Grade Parent-Teacher Liaison shall include but are not limited to the following:

• attend Class Lead meetings as organized by the Parent Coordinator;
• represent the interests of upper-grade (grades 3-5) students and their parents and teachers;
• manage upper-grade Grade Leads, encourage upper-grade Grade Leads to work and communicate together and ensure every teacher has a Class Lead;
• train Class Leads – with assistance from Grade Leads, Communications Committee and Web Team – to work with Konstella/ whichever communication platform(s) are in use;
• chair the upper-grade Class Leads, coordinating each grade, working with individual classrooms to assist in the continuity of communications between PS9 Administration, PTO and SLT, including assisting Communications Committee maintaining Konstella/whatever communication platform(s) are in use;
• coordinate with other PTO officers to assist PS9 Administration and Grade Leads with all grade-wide community and fundraising events; and
• coordinate with PS9 Administration and PTO Committees as needed to communicate needs and information to teachers and parents.

 

D. Election of Officers

1. All mandatory officers shall be elected by May 31st for a one-year term beginning July 1; non-mandatory officers may be elected during the Fall of the school year if the PTO so determines. Any timeline established by the PTO to complete the nominations and election process must adhere to this timeframe. The principal must be notified of the date and time of the annual election by April 1.

2. Employees of PS9 may not serve as members of the Executive Board. This restriction applies equally to employees who have a child currently attending the school.

3. Nominating Committee:

• • A nominating Committee must be established during the monthly general membership meeting. The nominating Committee shall consist of three to five volunteers, none of whom are members of the Executive Board or plan to run for office.
  • The nominating Committee shall solicit nominations for candidates from the general membership and individuals may also submit their own names to be candidates for office in writing. In addition to written nominations, the Committee may also provide an opportunity to accept nomination from the floor at a general membership meeting prior to the close of nominations.
  • Notices should be translated into languages spoken by parents in the school whenever possible.
  • The nominating Committee will also be responsible for conducting the election meeting.
  • The nominating Committee’s duties may include the following:
    • canvassing the Membership for eligible candidates;
    • soliciting candidate statements from each candidate for office and distributing the same to the Membership;
    • preparing and distributing all notices of any meeting pertaining to the election process;
    • preparing ballots, attendance sheets, a ballot box, tally sheets and all other materials pertaining to the election;
    • verifying the eligibility of all interested candidates prior to the election;
    • scheduling the election at a time that ensures maximum participation;
    • ensuring that only eligible members receive a ballot for voting;
    • ensuring that the election is certified by the principal or designee immediately following the election.
  • If a nominating Committee cannot be formed, the PTO must proceed with an expedited election – a single meeting where all nominations are taken from the floor for all offices immediately prior to the election.

4. Notices

The meeting notice and agenda for the spring general membership election meeting shall be distributed in accordance with CR A-660’s notice requirements, and shall be available in English and translated into languages spoken by parents in the school whenever possible. The distribution date shall appear on all notices. If nominations have been closed, the election meeting notice shall list all candidates in alphabetical order by surname under the office for which they are nominated.

5. Contested Elections and the Use of Ballots

• • • Written ballots are required for all contested offices. Candidates must be listed on ballots in alphabetical order by last name for each office. Candidates running for co-offices must be listed together and voted for as a team. Where possible, ballots should contain instructions in all languages spoken by parents in the school.
    • Ballots must remain in the meeting room until the election meeting has been adjourned. Ballots must be counted immediately following the conclusion of voting and in the presence of any members and observers.
    • Ballots must not be removed from the school. The PTO must retain ballots on school premises for one year following the date of the election or until the determination of any grievance filed concerning the election, whichever is later.

6. Uncontested Elections

Where there is only one candidate for any office, the Membership may vote to accept that candidate by a single motion. The result of the motion is to be reflected in the minutes.

7. Officer Vacancies

Officer vacancies must be filled by succession or by an expedited election. A vacancy occurs when an officer resigns or is removed from the position. Officers who wish to resign their positions once an election has been certified must submit their written resignation to the Recording Secretary and immediately turn over all PTO records.

• When an office cannot be filled through succession, an expedited election must be held to fill the vacancy.
• An officer may choose to retain their current position and not assume the higher-ranking office.
• The ranking of officers for succession purposes shall be:
  • President (mandatory)
  • Treasurer (mandatory)
  • First Recording Secretary (mandatory)
  • Second Recording Secretary (succeeds First Recording Secretary)
  • VP for Fundraising (succeeds President)
  • VP for Events (succeeds VPF)
  • VP for Admin-PTO Coordination (succeeds VPE)
  • First Corresponding Secretary
  • Second Corresponding Secretary (succeeds First Corresponding Secretary)
  • Financial Secretary (succeeds Treasurer)
  • Parliamentarian
  • Lower-Grade Parent Teacher Liaison
  • Upper-Grade Parent Teacher Liaison

8. Expedited Election Process

Expedited elections shall be held to fill vacancies in the event the office cannot be filled through succession of the next highest-ranking officers as listed in the order of succession. The Executive Board shall be responsible for announcing vacancies and distributing written notice of the expedited election. All nominations must be taken from the floor, immediately prior to the election. If the election is contested, written ballots must be used in accordance with Section 5a of these bylaws.

 

E. School Leadership Team Parent Member Elections

The election of parent members to the School Leadership Team (“SLT”) may take place during the same meeting as officer elections.

1. Once the election of PTO officers has concluded, the election of parent members to the SLT may begin.
2. The election of parent members to the SLT should follow the same or similar election procedure as PTO officer elections.

 

F. Disciplinary Action

1. Grounds for Removal from Office:

• Any officer who fails to fulfill the duties of office as outlined in these bylaws, Article IV, Section C.
• Any officer who accrues three (3) consecutive unexcused absences from Executive Board or general membership meetings.
• Any officer who poses a threat to the safety and order of the PTO or larger school community.
• Any officer who exercises behavior unbefitting the office as determined by the general membership.
• Any officer who commits a violation of the law may be removed from office by the recommendation of the investigatory entity.

2. Officer Removal

PTO officers may be removed for unsatisfactory performance by recommendation of the Executive Board or a motion from a member and two thirds vote of the Membership. The removal process is as follows:

• The motion to remove an officer and the vote on removal must not occur during the same meeting.
• Once a motion or recommendation has been made to remove an officer, a review Committee should be formed. This Committee shall gather information and provide the PTO with a recommendation in writing, within 30 days of the motion to remove an officer.
• The vote on a motion to remove an officer will take place at the next general membership meeting, after the review Committee’s written recommendation has been completed.
• The meeting notice must include the vote on removal.
• The content of the motion and the result of the vote must be included in the minutes and submitted to and filed with the principal and the Superintendent’s office.

A. Powers

Subject to the rights of the Members and certain committees to approve actions as described in these bylaws, the property, affairs and activities of the Organization shall be managed and controlled and its powers exercised by the Executive Board. The Executive Board shall be deemed to be the Organization’s “Board of Directors” as contemplated by New York Not-For Profit Corporation Law and shall be subject to all requirements described therein.

 

B. Composition

The Executive Board shall be composed of the elected officers of the PTO. Officers shall be expected to attend all Executive Board meetings. The number of Directors on the Executive Board shall be the number of Officers and shall consist of at least three directors. Director terms shall be concurrent with terms as an Officer.  Each Director shall be at least eighteen (18) years of age.

 

C. Meetings

The Executive Board shall meet monthly, September through June, on a day and time set by the Executive Board, to be announced to general membership no later than September 15th. The Membership must be provided with notice of the place and time of each Executive Board meeting at least ten (10) calendar days prior to the meeting date. Executive Board meetings are open to all members of the PTO, who may participate in discussion is at the discretion of a simple majority of present Executive Board members. Non-PTO members may only attend Executive Board meetings with the approval of the Executive Board. Minutes need not be taken at Executive Board meetings, but the President must provide regular updates about the Executive Board’s activities at general membership meetings.

 

D. Voting

Each member of the Executive Board shall be entitled to one vote.

 

E. Quorum

A simple majority of members of the Executive Board, including one of the mandatory officers shall constitute a quorum, allowing for official business to be transacted.

 

F. Education Council Selectors

The three mandatory officers of the PTO shall be the selectors for the parent members of the Community Education Councils (CECs), which occurs once every two years. In the case of co-officers, the Executive Board must determine which co-officer will be the designated selector.

 

G. June Transfer of Records

The PTO must maintain the following records for a minimum of six (6) years: bylaws and related amendments; meeting notices, agendas and minutes, records of officer elections other than ballots, and financial records. Outgoing Executive Board members must ensure that records, including user ids, passwords, and all parent contact information are transferred to the newly elected Executive Board members. Transfers must occur on school premises, in the presence of the principal, the next practicable day after the election. At least one meeting will be scheduled during the month of June for this purpose. Any member of the Executive Board may request the assistance of the Presidents’ Council during this process.

A. General Membership Meetings

General membership meetings of the PTO shall be held monthly, September through June, on the fourth Tuesday of the month, unless such date falls on a legal or religious holiday, in which case the meeting shall be held on the following or previous corresponding Tuesday, as determined by the Executive Board. The meetings will alternate between mornings and evenings, starting at 8:30AM for morning meetings and 6:30PM for evening meetings. Written notice of each Membership meeting shall be distributed in languages spoken by parents at the school, whenever possible. Notice must be sent at least 10 calendar days prior to the scheduled meeting.

1. President shall chair general membership meetings, in the absence of the President, meetings will be chaired by the Vice Presidents in the order listed above;
2. A principal and parent coordinator are not permitted to chair any PTO meeting;
3. All general membership meetings must be held in the PTO’s home school. Committee meetings may be held at locations convenient to the members, but may not be held in private homes.
4. All eligible members may attend and participate in general membership meetings.
5. Non-members may attend general membership meetings, but may only speak or otherwise participate if acknowledged by the presiding officer.
6. If there are ever two meetings in a month, official votes can be conducted at only one of them.

 

B. Order of Business

The order of business at meetings of the PTO, unless changed by the Executive Board, shall be:

1. Call to Order
2. Reading and Approval of Minutes
3. President’s Report
4. Treasurer’s Report
5. Principal’s Report
6. School Leadership Team Report
7. Committee Reports
8. Old Business
9. New Business
10. Adjournment

 

C. Quorum

Eight (8) PTO members, including a minimum of two (2) Executive Board members and six (6) parent members, shall constitute a quorum necessary to conduct official PTO business.

 

D. Minutes

Minutes of the previous meeting shall be available in written form approved at every general membership meeting. The minutes of any PTO meeting must be made available to any member upon request.

 

E. Special Membership Meetings

A special Membership meeting may be called to deal with a matter of importance that cannot be postponed until the next general membership meeting. The President may call a special Membership meeting with a minimum of 48 hours’ written notice to parents stating precisely what the topic of the meeting will be.

Upon receipt of a written request from five (5) PTO members, the President must call a special Membership meeting within five (5) calendar days of the request and provide 48 hours written notice to parents.

 

F. Parliamentary Authority

Meeting rules of order should be adopted for use as a guide and included in these bylaws. Where no meeting rules of order are adopted, Robert’s Rules of Order – Newly Revised will be deemed to apply, provided that it is consistent with laws, policies, rules, and regulations.

All Committees must meet at least monthly; record meeting minutes and transmit the minutes to the Recording Secretaries; and provide updates at the general membership meeting.

A. Standing Committees

The PTO’s standing Committees are Committees that are required by the Chancellor’s Regulations or without which the Executive Board cannot function.

1. Membership

The responsibilities of the Membership Committee shall include but are not limited to:

• encourage parent participation through recruitment and outreach;
• plan various activities and events for member participation;
• coordinate outreach efforts with the Parent Coordinator when possible;
• maintain current list of the PTO’s Membership.

2. Budget

The responsibilities of the Budget Committee shall include but are not limited to:

• review prior year’s budget and make recommendations to Executive Board;
• draft a proposed budget each spring for approval by general membership.

3. Audit

The responsibilities of the Audit Committee shall include but are not limited to:

• Conduct an internal audit of all financial affairs of the organization when needed or as determined by these bylaws;
• Review as needed all financial records;
• Prepare written reports of its findings.

4. Governance

The responsibilities of the governance Committee shall include but are not limited to the following:

• maintain these bylaws and the policy handbook;
• organize the onboarding and training of incoming officers;

 

B. Ad Hoc Committees

To accomplish a specific task or address a specific issue, the Executive Board may form a Committee that will cease to function once the task or issue has been addressed or when the Committee has not met in over three (3) months. Ad Hoc Committees can also last in perpetuity. The creation and dissolution of the Committee must be recorded in the minutes of the PTO.

A. Fiscal Year

The fiscal year of the PTO shall run from July 1 through June 30.

 

B. Signatories

The President and Treasurer shall be authorized to sign checks. All checks require at least two signatures. The Executive Board may designate other officers as signatories, but there may not be more than four (4) signatories at any time. The signatories of a check may not be related by blood or marriage (i.e. spouses, siblings, in-laws, relatives) or be members of the same household. An PTO member may not sign a check if she/he has any direct or indirect interest in the expenditure.

 

C. Budget

1. Budget Process

The Executive Board shall be responsible for the development and/or review of the budget process, which includes:

• The outgoing Executive Board must review the current budget, annual financial status, accounting, expenditures and outstanding bills, and prepare a proposed budget for the next school year.
• The proposed budget must be presented to and approved by the Membership no later than the June meeting.
• The incoming Budget Committee shall review the initial budget and draft amendments to the same for presentation to the Executive board.
• The incoming Executive Board must review the budget for presentation and discussion during the September meeting. Budget amendments may be proposed at this time.
• The Executive Board must present the budget process for the following academic year for Membership approval no later than the October meeting.
• The counting and handling of any cash, checks, or money orders received by the PTO must be completed by at least 2 members of the PTO. These PTO members cannot be related by blood or marriage. Funds must be counted in the school on the same day of receipt. The PTO’s financial records must display the total amount of funds and the signatures of the PTO members who participated in counting the funds.
• The principal’s written consent is required when a fundraising activity is held during school hours or on school property.
• All funds should be deposited into the bank account by an authorized Executive Board member within 1 business day of receipt, but in any event, no longer than 3 business days. If the deposit will not be made within 1 business day, the Executive Board must ensure that all funds are secured in a locked location on school premises. The board must obtain written acknowledgement from the principal when PTO funds are secured in the school. Under no circumstances may fundraiser proceeds be stored in a member’s place of work or residence. PTO funds must be taken to the bank for deposit by at least 2 authorized members.
• Documentation related to every transaction must be maintained at the school (e.g., cancelled checks, deposit receipts, purchase orders, PTO minutes related to the financial transactions, etc.)

2. Budget Amendment

The budget may be amended by vote of the general membership at any Membership meeting.

3. Expenditures

All expenditures not included in the budget at the time of its adoption must be approved by vote of the general membership except as provided in Section 8.E.4 below.

4. Emergency Expenditures and Flexible Fund

The Executive Board is authorized to make an emergency expenditure, i.e. an expenditure not otherwise included in the budget, not to exceed [$500], with a two-thirds approval of the Executive Board. Emergency expenditures are appropriate when they directly relate to the activities and purposes of the Organization and are determined to be necessary prior to the next meeting of the membership.

These expenditures shall be reported to the general membership at the following PTO meeting in writing by the Treasurer. The minutes of the meeting must reflect a vote taken by the general membership to accept this action.

To the extent the budget includes a Flexible Fund, i.e. a line of funding in the budget not allocated for a specific purpose, the fund may only be used for expenditures with a two-thirds approval of the full Executive Board. Executive Board members shall have a minimum of 24 hours to consider any proposal. The Executive Board shall consider equity in deciding whether and how to use the Flexible Funds.

 

D. Audit

1. Audit Committee

The President shall request volunteers to form an Audit Committee of 3 to 5 persons of the general membership. Executive Board members who are not eligible signatories on PTO checks may serve on the Audit Committee. The majority of the Committee shall comprise general members.

2. Duties

• The Audit Committee shall conduct an audit of all financial affairs of the PTO with the help of the Treasurer who shall make all books and records available to them.
• The Audit Committee shall conduct an audit of all the financial affairs of the Organization with the help of the Treasurer who shall make all books and records available to them. The Audit Committee may also recommend that an external audit of the Organization’s financial records be conducted.
• An external audit by an independent certified public accountant shall be conducted when either: a) the Net Annual Income of the Organization exceeds $50,000, pursuant to the Chancellors’ regulations A-660 G.1.a, or b) the gross revenue and support in any fiscal year is in excess of $750,000, pursuant to NYS Executive law 172-b.1.
• An external review by an independent certified public accountant shall be conducted when the gross revenue and support in any fiscal year is in excess of $250,000, pursuant to NYS Executive law 172-b.2.
• The Audit Committee may examine all relevant financial statements and records of disbursements, verify all PTO equipment and ensure compliance with bylaw provisions for the transaction of funds.
• The Audit Committee shall prepare a written audit report to be presented to the Membership at a general membership meeting, upon completion of their review and investigation. This report shall be included for review and discussion during the June transfer of records.

 

E. Financial Accounting

1. Financial Report

The Treasurer shall prepare the Interim PA Financial Report by January 31st and the Annual PA Financial Report by the June meeting, including all income, expenditures, and other transactions. These reports shall be presented and reviewed by general membership. Copies of these reports shall be provided to the principal.

2. Record Keeping

The Treasurer shall be responsible for all funds of the PTO and shall keep accurate records in a form consistent with these bylaws and applicable Regulations of the Chancellor. In accordance with Chancellor’s Regulation A-610, parents must obtain written approval from the principal before collecting fundraiser proceeds from students. Any two (2) officers are authorized to collect, count and record all orders and payments. The counting and recording of any cash over $500 require at least two (2) officers to participate. Received monies shall be counted within the same day and recorded by the same two (2) officers. All monies must be counted in the school. The Treasurer and at least one other officer shall transport all funds to the bank.Deposit slips shall identify the source of all deposited funds. All parties involved in financial transactions shall initial the deposit slips. All financial records of the PTO including checkbooks, ledgers, cancelled checks, invoices, receipts etc., shall be maintained and secured on school premises.

3. Tax Reporting

The Treasurer shall be responsible for the preparation and timely submission of the Organization’s annual tax filing requirements.

These bylaws may be amended at any regular meeting of the PTO by a two-thirds vote of the members present, provided the amendment was presented in writing to the Membership at the previous meeting and appears in the notice of the meeting at which it is to be amended.

Amendments are effective immediately unless otherwise specified. A thorough review of these bylaws shall be conducted no less frequently than every 3 years and after such review, the bylaws shall be amended as necessary or shall be re-adopted at any regular meeting of the PTO by a two-thirds vote of the members present. All provisions of these bylaws must conform to CR A-660 and Department of Education guidelines.

Any member may present a motion at a general membership meeting to amend a provision of the bylaws that is not in compliance with CR A-660. Amendments that bring the bylaws into compliance must be voted on immediately after the motion is presented. A two-thirds vote of the Membership is required for approval.

These bylaws, as set forth above, have been voted on and approved by the Membership. The most recent amendment was approved, in accordance with the provisions of Article IX, at the Membership meeting held on June 15, 2021.