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NYS Comptroller


Audits of Local Governments and School Districts

Eden Central School District – Payroll (2017M-11)

Released: April 7, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December 6, 2016.


The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, operates three schools with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total $27.4 million.

Key Findings

  • The Board has not established a comprehensive payroll policy and District officials have not updated existing written payroll procedures since October 2011.
  • The Director does not adequately review the accuracy of payroll, particularly in situations where wages or pay rates change or when there are additional payments.

Key Recommendations

  • Develop and adopt a comprehensive written payroll policy and update existing written procedures.
  • Provide adequate oversight of payrolls, including changes to wages or pay rates and stipend payments.

Local Government and School Accountability Contact Information:

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