Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Averill Park Central School District - Payroll (2018M-255)

Released: March 15, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether employee salaries and wages were accurately paid.

Key Findings

  • District officials have adequate procedures to ensure salary and wages are paid accurately.
  • The Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct deposits.
  • Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process.

Key Recommendations

  • Certify the payrolls prior to the Treasurer distributing paychecks and processing direct deposits, and document his review date.
  • Continue to use payroll change reports.

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


The Averill Park Central School District (District) serves the Towns of Berlin, Brunswick, East Greenbush, Nassau, North Greenbush, Poestenkill, Sand Lake, Schodack and Stephentown in Rensselaer County.

The District is governed by a seven-member elected Board of Education (Board) which is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for the District’s day-to day management. The Assistant Superintendent for Business (Assistant Superintendent) oversees the District’s business operations, including payroll processing. Payroll is processed primarily by a payroll clerk who enters salary and time and attendance information, and prepares and prints payroll checks. The Superintendent certifies the payroll.

Quick Facts
2018-19 Budgeted Appropriations$58,828,115
2017-18 Payroll Expenditures$28,605,471

Audit Period

July 1, 2017 – August 31, 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