Arkport Central School District – Payroll (2016M-338)

Issued Date
November 10, 2016

Purpose of Audit

The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016.


The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school with approximately 480 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million.

Key Findings

  • The Board has not adopted written policies and District officials have not developed written procedures over the payment of salaries, wages or separation payments.
  • No review is conducted of the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments.

Key Recommendations

  • Develop and adopt written payroll policies and procedures.
  • Review the calculations for separation payments prior to the payments being made.