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NYS Comptroller


Audits of Local Governments and School Districts

Scio Central School District – Payroll (2017M-10)

Released: March 17, 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 December 22, 2016.


The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, which operates one school with approximately 320 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $10.3 million.

Key Findings

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

Key Recommendations

  • 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