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NYS Comptroller


Audits of Local Governments and School Districts

Enlarged City School District of Troy – Leave Accruals (2014M-144)

Released: July 11, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if District employees received and used leave accruals in accordance with employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014.


The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by the Board of Education which comprises nine elected members. There are eight schools in operation within the District, with approximately 4,000 students and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million.

Key Findings

  • We found that District officials established adequate internal controls over leave accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance with the employee’s employment contract and/or CBA. We also found District officials established controls to ensure the accrual and use of leave time were recorded accurately.

Key Recommendations

  • There are no recommendations in 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