Purpose of Audit

The purpose of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015.

Background

The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by an elected seven-member Board of Education and operates five schools with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022.

Key Findings

• District officials do not require pre-approval of overtime or the use of alternate work schedules to reduce the need for overtime.
• The Board is not given accurate information regarding overtime to make informed decisions.
• District officials did not provide the payroll clerk with written procedures for processing the payroll.

Key Recommendations

• Ensure there is pre-approval of overtime and tracking of overtime incurred. Consider cost saving measures such as alternate work schedules to help reduce overtime costs.
• Ensure overtime information given to the Board is accurate.
• Provide the payroll clerk with written procedures and guidance.