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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Maine-Endwell Central School District - Leave Records (2019M-40)

Released: June 7, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether District officials maintained accurate and supported employee leave accrual records.

Key Findings

  • Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were not deducted from employees’ leave accruals.
  • District officials did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken.
  • Leave earned by employees was not always in accordance with collective bargaining agreements.

Key Recommendations

  • Increase oversight of personnel responsible for leave accrual records.
  • Explore options for a more streamlined leave accrual system.

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

Background

The Maine Endwell Central School District (District) is located in the Towns of Union, Maine and Nanticoke in Broome County and the Towns of Newark Valley and Owego in Tioga 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
2018-19 Budgeted Appropriations$52,492,862
2017-18 Personnel Costs$18,981,683
2017-18 Full-Time Employees398

Audit Period

July 1, 2017 – June 30, 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