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NYS Comptroller


Audits of Local Governments and School Districts

Canastota Central School District – Payroll (2016M-56)

Released: June 3, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015.


The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 million.

Key Finding

  • The District paid a former employee $30,000 that was not consistent with collective bargaining agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the employment contract.

Key Recommendation

  • Review the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review process for separation payments and follow the procedures developed to ensure that separation payments are made according to the terms of negotiated employment contracts.

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