Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Akron Central School District – Controls Over Compensatory Time (2014M-24)

Released: June 20, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, 2013.


The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee County. The District is governed by an elected seven-member Board of Education and operates three schools, with approximately 1,440 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $29.1 million.

Key Findings

  • The Board has not developed policies or procedures which clarify how comp time will be administered.
  • Some employees have been acquiring comp time during normal work hours.
  • There is no established deadline when a request to earn comp time form should be submitted, and submitted forms have not always included sufficient detail to support the time earned.

Key Recommendations

  • Develop policies and procedures to identify the manner in which comp time will be authorized, earned, used, documented and monitored.
  • Discontinue allowing comp time for activities that occur during employees’ scheduled work hours.
  • Require that comp time forms are submitted in a timely manner and include appropriate detail.

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