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NYS Comptroller


Audits of Local Governments and School Districts

Stillwater Central School District – Payroll (2017M-104)

Released: October 20, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether District employees received only the salaries and benefits to which they were entitled for the period July 1, 2015 through January 31, 2017.


The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 million.

Key Findings

  • The Treasurer’s salary was overpaid by $1,089.
  • The Treasurer was paid for leave time she was not entitled to valued at $4,070.

Key Recommendation

  • Continue to develop and implement procedures to ensure employees receive only the salaries and benefits they are entitled to.

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