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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Southold Union Free School District - Leave Accruals (2018M-113)

Released: September 7, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether the Southold Union Free School District (District) officials implemented a system to accurately record employee benefits and usage.

Key Findings

  • The system for tracking leave accruals is not reliable.
  • We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days valued at $3,623.

Key Recommendations

  • Implement procedures for maintaining leave accrual records and ensure that accurate information is maintained and monitored.
  • Provide oversight of duties performed by the District Clerk.

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

Background

The District is located in the Town of Southold in Suffolk County.

The Board of Education (Board) is responsible for managing the District’s financial and educational affairs. The School Superintendent is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s direction.

Quick Facts
2017-18 Budgeted Appropriations$29.4 million
2016-17 Payroll Costs$15 million
2017-18 Employees165

Audit Period

July 1, 2016 - December 31, 2017


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