Purpose of Audit

The purpose of our audit was to review the District’s calculation of its employees’ wages and salaries for the period July 1, 2014 through September 30, 2015.

Background

The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school with approximately 100 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $5 million.

Key Finding

• District officials have established adequate procedures to ensure employees are accurately compensated.

Key Recommendations

• There are no recommendations in this report.