Purpose of Audit

The purpose of our audit was to determine whether employee compensation was accurate, supported and properly authorized for the period July 1, 2015 through July 31, 2017.

Background

South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has approximately 900 students. Operating expenses for the 2016-17 fiscal year totaled approximately $11.5 million.

Key Findings

• Employee compensation was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by written documentation.
• The former Superintendent established employee compensation without adequate Board oversight.

Key Recommendations

• Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or policy.
• Adopt clear and comprehensive written payroll policies.