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NYS Comptroller


Audits of Local Governments and School Districts

Hammond Central School District – Payroll (2016M-398)

Released: February 17, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June 30, 2016.


The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school with approximately 300 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $7.5 million.

Key Findings

  • The Treasurer controlled the entire payroll process.
  • The Board did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000.
  • Leave time and compensatory time use was inaccurately recorded.
  • The head custodian did not maintain time records for his custodial, transportation supervisor or bus driver positions.

Key Recommendation

  • Segregate the Treasurer's payroll duties so that she does not control all aspects of payroll transactions.
  • Establish procedures to ensure that all salary, stipend and wage rates are authorized by the Board before payment.
  • Correct the leave and compensatory time records.
  • Ensure that the head custodian maintains detailed time records for each position held.

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