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NYS Comptroller


Audits of Local Governments and School Districts

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

Released: September 16, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016.


The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools with approximately 4,300 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $76.9 million.

Key Findings

  • Time sheets were modified without employee recertification.
  • Leave accrual usage entered into the District’s financial system was not reviewed for accuracy.

Key Recommendations

  • Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error.
  • Perform periodic independent reviews of leave time accruals and time sheets to ensure the records agree and investigate any differences.

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