Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

Issued Date
August 26, 2016

Purpose of Audit

The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016.

Background

The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 million.

Key Findings

  • District officials have not developed written procedures documenting the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals.
  • The District allowed 10-month employees to accrue five days of personal leave instead of the four allowed by their collective bargaining agreement (CBA).
  • We found that two supervisory employees were responsible for approving their own absences.

Key Recommendations

  • Develop and implement written policies documenting the type of leave records to be maintained and procedures to follow for using, approving, recording and reviewing leave accruals.
  • Award personal days in accordance with individual contracts and CBAs.
  • Develop a procedure to ensure that employees do not approve their own absences.