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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Springs Union Free School District - Payroll (2018M-222)

Released: January 11, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether Springs Union Free School District (District) employees received the salaries and accrued leave to which they were entitled.

Key Findings

  • Two teacher assistants were not paid in accordance with their collective bargaining agreement (CBA).
  • Nearly 53 percent of leave used by 33 employees tested was not supported by a required planned absence request form.
  • Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven occasions (by a total of 26 days valued at $7,845).

Key Recommendations

  • Develop and implement procedures to ensure that employees are paid in accordance with contracts and CBAs.
  • Implement and enforce procedures over leave accrual record maintenance, including how employees request leave and periodic review and reconciliation of the records.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.

Background

The District serves the Town of East Hampton in Suffolk County.

The five-member Board of Education (Board) is responsible for the general management and control of 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 Employees204
2017-18 Appropriations$28.1 million
2016-17 Payroll and Benefit Costs$15.5 million

Audit Period

July 1, 2016 – February 28, 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