Purpose of Audit

The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015.

Background

The Brasher Falls Central School District is located in the Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two schools with approximately 1,000 students, is governed by an elected nine-member Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were about $19 million.

Key Finding

• District officials established adequate procedures to ensure employees were paid their approved salaries or wages.

Key Recommendations

• There were no recommendations as a result of this audit.