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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Greater Johnstown School District - Payroll (2018M-267)

Released: March 22, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether employee salaries and wages were accurately paid.

Audit Results

District officials ensured employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million during the audit period. District officials effectively designed and implemented procedures to ensure that compensation payments were accurate and properly authorized.

There were no recommendations as a result of this audit.

District officials agreed with our audit results.


The Greater Johnstown School District (District) is located in Fulton County and serves the Cities of Johnstown and Gloversville and the Towns of Ephratah, Johnstown and Palantine. The District is governed by a Board of Education (Board) comprised of nine elected members that is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools is responsible for the District’s day-to-day management.

The District’s payroll clerk is responsible for processing payroll. The School Business Manager oversees the payroll process to ensure accuracy prior to printing and disbursing payroll checks.

Quick Facts
2018-19 Appropriations$35.6 million
2017-18 Salaries/Wages Paid$13 million

Audit Period

July 1, 2017 – September 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