Purpose of Audit

The objective of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016.

Background

The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with approximately 880 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $17.4 million.

Key Finding

• District officials designed and implemented a good system of controls to help ensure the accuracy of compensation paid to employees.

Key Recommendations

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