Purpose of Audit

The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015.

Background

The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million.

Key Findings

• Two payroll clerks are responsible for adding new employees into the payroll system, entering payroll changes, collecting timesheets, entering hours worked and printing and distributing payroll checks for all District employees with minimal management oversight.
• District officials have not developed procedures for payroll certification.
• The Assistant Superintendent for Business does not certify the payrolls until after the checks have been printed and distributed.

Key Recommendations

• Segregate payroll-processing duties so that one individual does not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District officials should routinely monitor and review the payroll clerks’ work.
• Ensure that District officials develop payroll certification procedures.
• Ensure that the ASB certifies the payrolls before checks are printed and distributed.