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NYS Comptroller


Audits of Local Governments and School Districts

Johnsburg Central School District – Payroll (2014M-174)

Released: October 10, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether District officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014.


The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 340 students. Expenditures for the 2013-14 fiscal year totaled approximately $10 million.

Key Findings

  • The Board did not establish policies and procedures over payroll timekeeping.
  • Employees did not consistently punch in or out to record times they reported for and left work.
  • District officials did not review employee time records and monitor leave accrual use.

Key Recommendations

  • Develop, implement and communicate a uniform set of procedures for timekeeping.
  • Ensure that all employees punch in or out when using the timekeeping system.
  • Ensure that all employees and supervisors review and sign timecards or time sheets certifying that the hours worked are accurate.

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