Purpose of Audit

The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015.

Background

The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $43.2 million.

Key Finding

• The Superintendent reviews and certifies the payrolls; however, he does not perform the review and certification prior to the employees being paid.

Key Recommendation

• The Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees.