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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

Released: August 9, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether District payments for health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated.

Key Findings

  • Health insurance buyouts may have saved taxpayers approximately $100,066 during our audit period.
  • Three employees received $34,738 in health insurance buyouts that they may not have been entitled to during our audit period.
  • The health insurance buyout calculations are not reviewed before payment.

Key Recommendations

  • Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to the buyout calculations.
  • Review and approve the health insurance buyout calculations before payment.

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the District’s response letter.


The Roxbury Central School District (District) serves the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties.

The District is governed by the Board of Education (Board) composed of five elected members. The Board is responsible for the general management and control of financial and educational affairs. The Superintendent of Schools is the chief executive officer responsible, along with other administrative staff, for day-to-day management under the Board’s direction.

The District Treasurer (Treasurer) is responsible for determining employees’ health insurance buyout eligibility and calculating the buyout amounts each year, based on language in the employment contracts.

Quick Facts
2018-19 Budgeted Health Insurance Expenditures$10.1 million
Employees Paid a Health Insurance Buyout in 2018-1912

Audit Period

July 1, 2017 – December 14, 2018

Local Government and School Accountability Contact Information:

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