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NYS Comptroller


Audits of Local Governments and School Districts

Little Falls City School District – Leave Accruals (2016M-64)

Released: May 27, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s leave accrual procedures for the period July 1, 2014 through December 31, 2015.


The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates two schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million.

Key Finding

  • District employees received and used leave accruals in accordance with individual employee contracts and collective bargaining agreements.

Key Recommendations

  • There were 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