Recently the New York State Comptrollers office released their audit report of the Whitehall School District.<\/p>\n
From the report:<\/p>\n
There are two schools in operation within the District, with approximately 725 students and 190 employees. The District\u2019s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million, which were funded primarily with State aid, real property taxes, and grants. Payroll and employee benefits represent a significant portion of the District\u2019s budget.<\/p>\n
As with all school districts, payroll and fringe benefits represent a large portion of the District\u2019s annual budget. Salaries and wages, including overtime and employee benefit costs, totaled approximately $10.6 million or 80 percent of the District\u2019s budgeted appropriations for the 2012-13 fiscal year. The significant costs involved highlight the importance of good internal controls in this area.<\/p>\n
We found the District established adequate internal controls over payroll. District officials implemented specific procedures to ensure that individuals were paid at their approved salaries and wages and received only the benefits to which they were entitled. We also determined that the various control procedures that the District had established over the payroll process provided adequate supervision
\nand oversight.<\/p><\/blockquote>\n