Purpose of Audit

The purpose of our audit was to determine if the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013.

Background

The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. General fund expenditures for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled approximately $3.8 million.

Key Finding

• We found that the District’s controls over payroll were appropriately designed and operating effectively to safeguard District assets.

Key Recommendations

• There were no recommendations included in this audit.