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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

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

Audit Objective

Determine whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly billed, collected and deposited..

Key Findings

District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and deposited. Officials did not:

  • Adequately segregate duties related to billing, collecting and depositing retirees’ health insurance contributions.
  • Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions.

Key Recommendations

  • Adequately segregate duties relating to billing, collecting and depositing retirees’ health insurance contributions or implement sufficient compensating controls.
  • Ensure that documentation necessary to verify calculations of all retirees’ health insurance contributions is maintained.

District officials generally agreed with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response.


The Sullivan West Central School District (District) serves eight towns in Sullivan and Delaware counties.

The District is governed by the Board of Education (Board) composed of nine 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 the day-to-day management under the Board’s direction.

The District Treasurer (Treasurer) is responsible for determining retirees’ eligibility for health insurance benefits and billing, collecting and depositing health insurance contributions.

Quick Facts
2019-20 General Fund Appropriations$37.9 million
2019-20 Retirees’ Health Insurance Costs$2.9 million
2019-20 Retirees Receiving Health Insurance Benefits174

Audit Period

July 1, 2018 – August 1, 2019

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