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NYS Comptroller


Audits of Local Governments and School Districts

Clarkstown Central School District – Time and Attendance Records (2017M-150)

Released: September 1, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017.


The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with approximately 8,400 students. The District is governed by a seven-member Board of Education. Annual payroll costs are approximately $113 million.

Key Findings

  • We found 36 transportation employees were paid 741 hours, totaling approximately $19,000, where proper documentation for hours worked was not maintained.
  • We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted.

Key Recommendations

  • Enforce the use of the biometric system and overtime forms.
  • Enforce the use of overtime forms.

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