Purpose of Audit

The purpose of our audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015.

Background

The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 schools with approximately 11,000 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million.

Key Findings

• The Board has not developed written policies or procedures to monitor retiree health insurance eligibility.
• Health insurance invoices did not contain supporting enrollee information.

Key Recommendations

• Develop written policies and procedures to periodically monitor the status of all retirees, their spouses and their dependents receiving health insurance coverage.
• Obtain health insurance vendor invoices and compare enrollees to District records to ensure that the District is only paying for health insurance for eligible retirees.