Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

West Buffalo Charter School - Payroll

Released: June 15, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether School officials accurately compensated employees.

Key Findings

  • We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for some minor discrepancies, employees were accurately paid.
  • School officials did not update employee salaries included in offer of employment letters when salary changes were made.
  • The Board did not formally approve the health insurance opt-out program and the leave benefits for maintenance employees.

Key Recommendations

  • Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and documented.
  • Formally approve benefits provided or paid to School employees.

School officials agreed with our recommendations and indicated they planned to initiate corrective action.


The West Buffalo Charter School (School) is located in the City of Buffalo. A seven-member Board of Trustees (Board) is responsible for the general management and control of financial and educational affairs. The Board appoints a School Leader who is responsible, along with the Finance and Operation Officer and other administrative staff, for day-today management under the Board’s direction.

Quick Facts
Employees 75
2017-18 Enrollment 400
2017-18 Operating Expenses $5.2 million
2017-18 Payroll Expenses $2.8 million

Audit Period

July 1, 2016 – February 26, 2018

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