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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Poughkeepsie City School District - Payroll (2019M-110)

Released: December 13, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and supported.

Key Findings

  • Collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated.
  • Eleven retirees received payments they were not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B reimbursements totaling $10,560 that they were not eligible for.
  • Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval.

Key Recommendations

  • Review and update the different policies and CBAs to ensure that CBAs are adequate and comprehensive and that employees are paid in accordance with them.
  • Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and CBAs.
  • Implement and enforce procedures over leave accrual record maintenance.

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

Background

The Poughkeepsie City School District (District) serves the City of Poughkeepsie in Dutchess County.

The District is governed by an elected five-member Board of Education (Board) responsible for financial and educational affairs. The School Superintendent (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 Employees985
2018-19 Appropriations$99.5 million
2017-18 Appropriations$97 million
2017-18 Payroll and Benefit Costs$69 million

Audit Period

July 1, 2017 – December 31, 2018.
We extended the scope period forward to September 26, 2019 to review access controls related to the District’s human resources and payroll software.


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