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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)


Released: May 31, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012.

Background

The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a significant portion of the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately $28 million or 78 percent of the total general fund’s expenditures.

Key Finding

  • The District established adequate internal controls over payroll and personal services. District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and they received only the benefits to which they were entitled. We also determined that the various control procedures over the payroll process that the District had established included adequate supervision and oversight.

Key Recommendation

  • There are no recommendations for this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236