CROWN POINT — A state audit of the payroll system at Crown Point Central School shows everything running smoothly.
The district got a laudatory audit from the State Comptroller’s Office that found nothing wrong with Crown Point’s financial controls.
NO CORRECTIONS NEEDED
Officials were pleased that the audit found that the district established adequate internal controls over its payroll, Superintendent Shari Brannock said in the district’s response.
“We are in agreement that the report is accurate and complete. We are pleased to also agree that there are no negative findings in the audit report and a corrective-action plan is not necessary.”
Internal controls over payroll consist of written School Board authorization for salaries, wages and fringe benefits.
District-wide policies, collective-bargaining agreements and individual employee contracts must stipulate each employee’s entitlement to leave accruals and use of leave time, according to the Comptroller’s Office.
The audit report said everything checked out.
“We found the district established adequate internal controls over payroll. District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages and that they received only the benefits to which they were entitled.
“We also determined that the various control procedures over the payroll process that the district had established included adequate supervision and oversight.”
The report said Crown Point Central paid $2,045,513 in salaries and $1,741,322 in employee benefits, such as health care and pensions, last school year.
The district has 63 employees and 287 students.
Several samplings of employees and their pay, benefits and leave were tested, and no problems were found, the audit said.
“We found that the district’s controls over payroll were appropriately designed and operating effectively to safeguard district assets.”
Brannock said they couldn’t have been happier with the findings.
“We appreciate the opportunity the audit provides for the Crown Point Central School to ensure that our accounting systems have proper internal controls,” the superintendent said.
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