Pulaski Academy and Central School District - Separation Payments (2020M-20)

Issued Date
March 20, 2020

[read complete report - pdf]

Audit Objective

Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contracts.

Key Findings

District officials need to improve the separation payment procedures. We found officials:

  • Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment agreements did not provide for such payments.
  • Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his separation from the District.

Key Recommendations

  • Implement an independent review and approval process for all separation payments to ensure they are accurately calculated, supported and disbursed in accordance with Board-approved contracts.
  • Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual employment agreements or any other applicable laws.

District officials agreed with our recommendations and indicated they would take corrective action.