A New York PTA treasurer works from Section 5A of the NYS PTA Resource Guide, on a July 1 to June 30 year that is the same for every unit. The president authorizes payments on a voucher, two officers sign every check, and dues go to NYS PTA every month through Givebacks. An audit committee of non-signers closes out each year.
NYS PTA’s guidance is spread across several sections of its Resource Guide, its insurance guide, and the state’s tax and gaming pages. This page collects the parts a unit treasurer uses, as of September 2026, with a link beside each rule so you can read the original.
Start with the NYS PTA Resource Guide, where Section 5A covers finance and the sample audit report and worksheet sit alongside it. The Treasurer Information page has the 990 basics and the audit forms, and NYS PTA runs drop-in Treasury Tuesday sessions for questions. Your unit’s bylaws are the binding document.
Deadline calendar
| When | What |
|---|---|
| Every meeting | Treasurer’s report, filed rather than adopted |
| Monthly | Dues to NYS PTA · bank statement reconciled by an officer who did not sign checks that month |
| June | Audit of the year’s books |
| As soon as elections are held | Incoming officers updated in Givebacks or on the Add Officer form |
| July 1 | New officers take office |
| July | New signature cards to the bank |
| First membership meeting of the school year | Audit report presented for adoption |
| October 31 | First dues payment, a condition of good standing |
| November 15 | Form 990-N, 990-EZ, or 990 filed, with the IRS acceptance uploaded to Givebacks |
| January 31 | 1099-NEC forms to recipients and the IRS |
| May 31 | Final dues payment for the year |
| Late May | Insurance premium to AIM (NYS PTA sources give both May 31 and June 1, so confirm with your region) |
| Every three years | Bylaws re-approved |
NYS PTA’s dates from July to November as reminders in Volo Cash, with the 990 steps attached.
Paying money out
Nothing is spent before the budget passes. A budget committee drafts it, the board reviews it, and the general membership adopts it by majority vote at a meeting with a quorum. NYS PTA says funds should not be spent until then. An expense the budget does not cover goes to the general membership first, and amending the budget takes a two-thirds vote, or a majority with previous notice.
A voucher for each check. NYS PTA recommends one. It shows the date, what the money is for, the amount, and the budget line, with receipts or the original invoice attached and the president’s signature authorizing payment. The treasurer records the check number on it and marks the invoice paid.
A voucher in Volo Cash, with the president’s authorization between the chair’s request and the treasurer’s signature.
Two signatures on every check. Usually the president and the treasurer sign, from at least three signers on file with the bank. Signers should not be related by blood or marriage or live at the same address. Nobody signs a blank check or one made out to cash. Bring the minutes of the election when you change signers at the bank.
Cards and payment apps:
- Bills are paid by check, a unit credit card, or bill pay, never in cash. Electronic payments get two approvals, the same as a check, except dues sent to NYS PTA.
- Debit cards are not recommended for purchases, and the 2026 insurance guide says to avoid debit and credit cards. A deposit-only card is fine.
- A credit card is allowed once the unit votes for it, in the PTA’s name and EIN, with a low limit and every purchase approved ahead and reconciled monthly.
- Venmo, Zelle, and Cash App should not be used, and the fidelity bond is not meant to cover losses through them. Givebacks, PayPal, Cheddar Up, Stripe, and Square are allowed.
NYS PTA discourages giving money to the school. When the membership does approve a gift, it goes to the district’s board of education, which has to accept it, and the PTA keeps the written acceptance. A grant with a written agreement is the preferred route. PTA money is not donated to individuals or families, and donations to other groups go only to a 501(c)(3) with a school or child-related mission.
Taking money in
Two people count all money and both sign the count, and they should not be related. Deposit as soon as possible, daily while a fundraiser runs, using the night drop if the bank is closed. Money never goes home or stays in the school building, and event expenses are never paid out of the cash box.
Since July 1, 2025, the state and national portions of dues total $5.00 per member: $3.25 for National PTA and $1.75 for NYS PTA. Your unit’s dues must be at least that, and neither portion is your PTA’s income. Record them as owed and send them to NYS PTA monthly by ACH in Givebacks, which only the president or treasurer can do. New York memberships run through September 30, not June 30.
The monthly routine
The treasurer reports at every meeting: the opening balance, receipts by fund with the dues portions shown, each payment, and the closing balance, with the period covered and who prepared it. The report is filed, not adopted, and NYS PTA wants budget against actual at each board meeting. Our treasurer’s report guide walks through the general shape of one.
The bank statement is reconciled monthly by an officer who has not signed checks that month, and that officer reports it done. The insurance guide makes a stricter version a condition of the fidelity bond: each month’s bank reconciliation is reviewed and signed by someone who cannot sign checks or withdraw, transfer, or debit funds, and who is not a relative or spouse of anyone who can. Financial software does not satisfy the bond condition.
Volo Cash’s budget report, with actuals against each adopted budget line for the board meeting.
The audit
NYS PTA calls its year-end review the audit. The executive board appoints an audit committee of at least three members, or a professional auditor, at least two weeks before the report is due. The treasurer and every signer on the accounts are barred from it, NYS PTA’s guidance keeps the president off as well, and relatives of signers should not serve. The report is presented for adoption at the first membership meeting of the next school year, with copies to your region director.
A treasurer who leaves mid-year gets an audit before the next one takes over, and an incoming treasurer makes sure the books were audited before accepting them. Our PTA audit guide covers what a committee looks at. Volo Cash exports every request with its receipts as PDFs in one download for the committee.
Taxes and state filings
The 990 is due November 15. Each unit has its own EIN and files its own return under NYS PTA’s group exemption, using the name and address exactly as they appear in Givebacks. NYS PTA pays for units to e-file the 990-N or 990-EZ through File990, and the IRS acceptance gets uploaded to Givebacks afterward. Our PTA 990 guide explains which form and how to file.
No Charities Bureau registration. New York’s Executive Law and Estates, Powers and Trusts Law exempt a PTA affiliated with a school under the State Education Department’s jurisdiction. There is no CHAR500 to file.
Purchases use your own sales tax certificate. Every unit needs its own Exempt Organization Certificate, and the number appears on page 1 of your bylaws. Give vendors Form ST-119.1, and never use the school district’s number. The purchase has to be paid with PTA funds: under the Tax Department’s Publication 843, a volunteer’s personal card does not qualify, even when the PTA reimburses them later.
Some fundraiser sales are taxable. A once-a-year sale of the PTA’s own goods is not, unless it is a booth at an event where other vendors collect tax. A regular school store or a year-round online store is, and so are catalog sales where the vendor owns the goods, with the tax passed to the vendor. Occasional dinners are exempt and monthly ones are not.
If your PTA paid an individual or an unincorporated business for services, the 1099-NEC threshold is $2,000 for payments made after December 31, 2025, and the forms go out by January 31.
Raffles
New York regulates raffles as games of chance, and the Gaming Commission sorts them by net proceeds:
- Under $5,000 from a single raffle: no filing. The officers review the PTA’s charter or constitution and decide in good faith that it qualifies.
- $5,000 to $29,999 in a calendar year, from one raffle or several: file Form GCVS-1 with the municipal clerk and the Commission.
- $30,000 or more: a $25 license from the municipal clerk, a financial statement by January 30, and 2 percent of net proceeds over $30,000.
Tickets cannot go on sale more than 180 days before the drawing. NYS PTA’s own charitable gaming guidance discourages gaming, requires a membership vote, and keeps children out of it. It still says online raffles are not allowed, though the Gaming Commission now approves online ticket sales for some groups. Check with your region first. Silent and live auctions are not gaming.
Insurance and good standing
Every unit pays a yearly premium to AIM, NYS PTA’s insurance broker, for liability coverage and a fidelity bond. The 2026 package includes $2 million in general liability and a $50,000 bond with a $250 deductible. Coverage may be voided if the unit skips its annual audit or the monthly reconciliation review by a non-signer described above.
Good standing takes the first dues payment by October 31, the insurance premium paid, bylaws approved within the past three years, and the 990 filed. A unit that loses it puts its tax exemption, insurance, and bond at risk, cannot enter Reflections or receive awards, and is disaffiliated if the problem goes unresolved.
Doing it in Volo Cash
Volo Cash fits the process you already follow, from the president’s signature on each voucher to the reports, reminders, and audit exports above.
You can try all of it free for three months. Start a free trial.
For the rest of the job, our complete PTA treasurer handbook walks through the year, and the year-round duties checklist lays out what falls due when.