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NYS Comptroller


Audits of Local Governments and School Districts

Honeoye Central School District – Payroll (2015M-277)

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

Purpose of Audit

The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015.


The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school buildings with approximately 600 students, is governed by an elected seven-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 million.

Key Finding

  • District officials did not adequately segregate payroll duties or establish sufficient compensating controls.

Key Recommendation

  • Segregate the payroll clerk’s duties so that one individual does not control all aspects of payroll transactions or establish compensating controls to routinely monitor and review the payroll clerk’s work.

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