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NYS Comptroller


Audits of Local Governments and School Districts

Westport Central School District – Internal Controls Over Payroll (2014M-013)

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

Purpose of Audit

The purpose of our audit was to determine if the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013.


The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. General fund expenditures for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled approximately $3.8 million.

Key Finding

  • We found that the District’s controls over payroll were appropriately designed and operating effectively to safeguard District assets.

Key Recommendations

  • There were no recommendations included in this audit.

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