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October 13, 2011

Comptroller DiNapoli Completes School Audit

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit of the Webster Central School District.

“My office’s audits of school districts and BOCES help schools improve their financial management practices,” DiNapoli said. “These audits are tools for schools to make sure proper policies and procedures are in place to protect taxpayer dollars and provide students with the best possible education.”

Webster Central School District - Controlling Payroll and Overtime Costs (Monroe and Wayne Counties)
Auditors found internal control weaknesses within the district’s payroll processing, including advance salary payments to most regular employees, which necessitated recovery of $8,064 from employees who did not work the entire pay period, and circumvention of post-retirement earnings limitation statutes by delaying the payment of $13,388 in wages to a retiree. District officials also have not established effective policies and procedures to monitor and control overtime costs. Policies and procedures for maintaining sufficiently detailed timekeeping records have not been established. Over $1.8 million in overtime costs were incurred over two fiscal years for which the district did not require written pre-approval, supporting documentation, and verification of time worked. Auditors identified potential annual cost-savings opportunities of at least $80,000 if the district better controlled its overtime.



 

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