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NYS Comptroller


Audits of Local Governments and School Districts

Minerva Central School District – Payroll (2016M-18)

Released: April 1, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for the period July 1, 2014 through November 30, 2015.


The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.8 million.

Key Finding

  • District officials implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were accurately calculated and paid.

Key Recommendations

  • There are no recommendations in this report.

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