Purpose of Audit

The purpose of our audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015.

Background

The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates three schools with approximately1,380 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million.

Key Finding

• Although the payroll clerk performs procedures to double check her own work, the review process should involve someone independently reviewing payroll prior to processing.

Key Recommendation

• District officials should implement compensating controls to address the lack of oversight of the payroll clerk’s duties. Such controls could include initiating management reviews of the work performed by the payroll clerk or having someone independent of the payroll process compare payroll reports to payroll source documents for accuracy prior to the payroll being processed.