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

Issued Date
October 20, 2017

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.

Background

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.