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NYS Comptroller


Audits of Local Governments and School Districts

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

Released: June 14, 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 December 31, 2012.


The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of Education which comprises seven elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million.

Key Finding

  • We found the District established adequate internal controls over payroll. District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to which they were entitled.

Key Recommendation

  • There are no recommendations for this report.

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