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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Lewiston-Porter Central School District - Payroll (2018M-246)

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

Audit Objective

Determine if the District accurately compensated employees.

Key Findings

Generally, tested employees’ salaries were accurately paid. However,

  • Time sheets were not always approved.
  • Overtime was not consistently tracked or properly approved, resulting in possible over- or underpayments.
  • Seven employees were paid incorrectly for credit hours earned.

Key Recommendations

  • Ensure that time sheets, including overtime hours, are properly approved by the appropriate supervisor.
  • Consult with legal counsel and take appropriate action to recover any overpayments.
  • Ensure that stipends, including credit hours earned, are proper and supported.

District officials generally agreed with our recommendations and indicated they have taken or plan to take corrective action.


The Lewiston-Porter Central School District (District) serves the Towns of Lewiston and Porter in Niagara County.

The District is governed by a seven member Board of Education (Board). The Board has overall responsibility for educational and financial affairs. The Superintendent of Schools (Superintendent), along with other administrative staff, is responsible for day-to-day operations.

The Assistant Superintendent for Administrative Services (Assistant Superintendent) is responsible for supervising the payroll clerk who processes biweekly payroll.

Quick Facts
2017-18 General Fund Salary Expenditures$20.7 million

Audit Period

July 1, 2017 – October 9, 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