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NYS Comptroller


Audits of Local Governments and School Districts

Chazy Union School District – Payroll (2015M-252)

Released: January 22, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015.


The Chazy Union Free School District is located in the Town of Chazy in Clinton County. The District, which operates one school with approximately 470 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 million.

Key Finding

  • We found that District officials established adequate procedures for payroll to ensure employees were accurately paid at their approved salaries or wages. We also determined that the various procedures for the District’s payroll process provided adequate supervision and oversight.

Key Recommendations

  • There are no recommendations as a result of 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