Clinton Central School District – Payroll (2017M-252)

Issued Date
January 26, 2018

Purpose of Audit

The purpose of our audit was to determine whether employee salaries and wages were accurately paid for the period July 1, 2016 through June 30, 2017.


The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 students, is governed by a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $26.8 million.

Key Findings

  • District officials accurately calculated and paid gross salaries and wages.
  • The Head Custodian did not sign custodial employees’ time records as evidence of his review of their hours worked and did not preapprove in writing overtime to be worked.

Key Recommendation

  • Ensure the Head Custodian signs time records to evidence the review of employees’ time worked and preapproves overtime hours to be worked.