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Audit Objective

Determine whether Pittsford Central School District (District) officials accurately compensated employees.

Key Findings

District officials accurately compensated the 63 employees we tested. However officials did not ensure:

• Payroll certifications were completed in a timely manner.
• Payroll process inefficiencies were identified and corrected.

Key Recommendations

• Certify payrolls prior to the distribution of paychecks and processing of direct deposits.
• Routinely review the payroll process for efficiency improvement opportunities.

District officials agreed with our recommendations and indicated they have initiated or planned to initiate corrective action.