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NYS Comptroller


Audits of Local Governments and School Districts

Liverpool Central School District – Employee Compensation and Benefits (2014M-374)

Released: March 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s employee compensation and benefits transactions through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014.


The Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is governed by an elected nine-member Board of Education, operates 14 schools with approximately 7,300 students. Operating expenditures for the 2013-14 fiscal year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled $99.9 million, or about 81 percent of the District’s total general-fund expenditures of $123.9 million.

Key Finding

  • The compensation and benefits provided to employees matched Board-approved contracts and CBA stipulations.

Key Recommendations

  • There are no recommendations at this time.

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