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NYS Comptroller


Audits of Local Governments and School Districts

Le Roy Central School District – Payroll (2016M-412)

Released: February 10, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November 4, 2016.


The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two schools with approximately 1,260 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.2 million.

Key Finding

  • The Board has not adopted written policies and District officials have not developed written procedures over the payroll function.

Key Recommendation

  • The Board and District officials should develop and adopt written payroll policies and procedures.

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