Purpose of Audit

The purpose of our audit was to determine if the District has properly accounted for employee leave accruals for the period July 1, 2011, to March 31, 2013.

Background

The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven elected members. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $53.5 million.

Key Finding

• We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated unused leave balances, to determine if the employees’ unused accrued leave balances were carried forward and appropriately reclassified in accordance with the applicable collective bargaining agreement. Except for minor discrepancies, the District properly accounted for employee leave accruals and made payments in accordance with collective bargaining agreements and employment contracts.

Key Recommendation

• Continue to monitor and review the accrued leave balances and correct any discrepancies found.