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NYS Comptroller


Audits of Local Governments and School Districts

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

Released: November 14, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess internal controls over nonpayroll disbursements for the period July 1, 2012 through February 28, 2014.


The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an elected seven-member Board of Education, operates three schools with approximately 900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $19.4 million.

Key Findings

  • The accounts payable clerk performed all nonpayroll disbursement processes for the general fund with little oversight or other compensating controls.
  • Manual checks are not always audited and approved before they are distributed.
  • Most of the District’s checks are computer-generated with the Treasurer’s electronic signature already imprinted.

Key Recommendations

  • Segregate the duties of the nonpayroll disbursements process.
  • Ensure that all nonpayroll disbursements are properly audited and approved before payments are distributed.
  • Maintain control over the Treasurer’s electronic signature.

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