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NYS Comptroller


Audits of Local Governments and School Districts

Rye City School District – Payroll and Leave Accruals (2016M-169)

Released: July 22, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January 31, 2016.


The Rye City School District is located in the City of Rye, Westchester County. The District, which operates six schools with approximately 3,375 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 million.

Key Findings

  • The payroll clerk did not always manually enter the correct rates or hours, and there was no supervisory review of her work.
  • Not all supervisors ensured the employees had enough accruals prior to approving leave requests.

Key Recommendations

  • Ensure that entries made by the payroll clerk are reviewed for accuracy.
  • Prepare written procedures for supervisors to ensure that they determine if employees have sufficient leave balances prior to approving leave requests.

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