Comptroller's audit focuses on school district's payroll and overtime practices
Source: Office of the State Comptroller, Division of Local Government and School Accountability
The State Comptroller’s Division of Local Government and School Accountability audit report of the Webster Central School District explains that the thrust of its auditing of the District “… is to help school district officials manage their districts efficiently and effectively and, by so doing, provide accountability for tax dollars spent to support district operations.”
The focus of this audit was “to determine if District officials have established adequate controls over payroll and overtime pay to effectively protect District assets from loss or misuse for the period July 1, 2008 to November 16, 2010” and addressed the following related questions:
• Has the District established and implemented adequate internal controls to ensure that only appropriate and supported payroll payments are made?
• Has the District established and implemented adequate internal controls to effectively manage overtime, control costs and safeguard District assets?
Among the recommendations made:
1. The District should restructure its payroll process to avoid making any salary payments to employees in advance of services being rendered, in compliance with Education Law, State Education Department regulations and internal control best practices.
2. The District should ensure that it complies with all legal requirements when hiring retired public employees.
The Division’s report of its findings and recommendations are posted on the Internet at:
www.osc.state.ny.us/localgov/audits/schools/2011/webster.pdf