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NYS Comptroller


Audits of Local Governments and School Districts

Chateaugay Central School District – Leave Accruals (2016M-149)

Released: July 15, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016.


The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with approximately 550 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 million.

Key Findings

  • We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The cumulative effect of these errors is that, as of January 31, 2016, four employees’ leave accrual balances were overstated by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual balances were understated by a total of more than one day, valued at $298.
  • The former principal clerk and the District Treasurer were responsible for maintaining employees’ leave accrual records without supervisory oversight and District officials did not perform periodic reviews of employee leave accrual balances to ensure their accuracy.

Key Recommendations

  • Ensure that District personnel properly calculate and deduct leave time use from employee leave accrual balances and that accrued leave is both earned and carried over from one fiscal year to the next.
  • Designate an individual who is independent of leave accrual record maintenance to periodically review leave accrual records and balances for accuracy.

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