Fairport Central School District - Payroll and Employee Benefits (2023-118)

Issued Date
December 15, 2023

[read complete report – pdf]   

Audit Objective 

Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals. 

Key Findings 

District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. 

Key Recommendations 

  • Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. 

District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.