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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)


Released: August 16, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013.

Background

The Whitehall Central School District is located in Washington County. The District is governed by a Board of Education which comprises nine elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately $10.6 million in the 2012-13 budget.

Key Finding

  • We found the District established adequate internal controls over payroll. District officials implemented specific procedures to ensure that individuals were paid at their approved salaries and wages and received only the benefits to which they were entitled. We also determined that the various control procedures that the District had established over the payroll process provided adequate supervision and oversight.

Key Recommendation

  • There are no recommendations for this report.

Local Government and School Accountability Contact Information:

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