Purpose of Audit

The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016.

Background

The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates three schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 million.

Key Findings

• Not all separation payments were made in accordance with collective bargaining or other agreements.
• The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, reviewing or approving separation payments.
• Separation payment claims forms did not have adequate supporting documentation attached to them.

Key Recommendations

• Take whatever action is appropriate within the law to recover identified overpayments and reimburse identified underpayments.
• Develop and adopt written procedures to formalize the processing of separation payments.
• Ensure that adequate supporting documentation is attached to all separation payment claims.