Malone Central School District – Payroll (2017M-278)

Issued Date
March 16, 2018

Purpose of Audit

The purpose of our audit was to determine whether employee salaries and wages were accurately paid during the period July 1, 2016 through October 31, 2017.

Background

The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a nine-member Board of Education, has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 million.

Noteworthy Achievements

  • We reviewed all payroll records for 20 employees who were paid approximately $932,000 during the audit period. District officials established an effective payroll process that segregates duties and provides appropriate oversight. We commend District officials for establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are entitled.