Lewiston-Porter Central School District - Payroll (2018M-246)

Issued Date
February 15, 2019

[read complete report - pdf]

Audit Objective

Determine if the District accurately compensated employees.

Key Findings

Generally, tested employees’ salaries were accurately paid. However,

  • Time sheets were not always approved.
  • Overtime was not consistently tracked or properly approved, resulting in possible over- or underpayments.
  • Seven employees were paid incorrectly for credit hours earned.

Key Recommendations

  • Ensure that time sheets, including overtime hours, are properly approved by the appropriate supervisor.
  • Consult with legal counsel and take appropriate action to recover any overpayments.
  • Ensure that stipends, including credit hours earned, are proper and supported.

District officials generally agreed with our recommendations and indicated they have taken or plan to take corrective action.