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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Central Valley School District - Separation Payments (2018M-153)

Released: September 14, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether District officials accurately paid employees’ separation payments.

Key Findings

  • We reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements.
  • District officials did not ensure an independent review of separation payment calculations was performed for all payments processed in the payroll system during the audit period, totaling $113,064.

Key Recommendation

  • Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and amounts authorized by the Board.

District officials generally agreed with our recommendation and indicated they planned to initiate corrective action.

Background

The Central Valley School District (District) serves the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. A seven-member Board of Education (Board) is responsible for the general management and control of the District’s financial and educational affairs.

The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s direction. The Business Manager determines the eligibility of employees to receive separation payments and supervises all functions in the Business Office. A payroll clerk and accounts payable clerk process separation payments.

Quick Facts
Students2,271
Employees397
2017-18 Appropriations$45 million

Audit Period

July 1, 2016 - March 31, 2018


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236