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NYS Comptroller


Audits of Local Governments and School Districts

Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)

Released: August 19, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s process and procedures over compensation-related payments for the period July 1, 2014 through February 22, 2016.


The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which operates four schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.1 million.

Key Findings

  • The Board has not adopted a payroll policy.
  • The Board did not formally adopt its approval for the administrators’ salary payments and benefits such as health insurance.

Key Recommendations

  • Establish and adopt a written payroll policy.
  • Formally approve employee compensation and benefits and ensure that letters of employment clearly evidence this approval.

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