[read complete report - pdf]

Audit Objective

Determine whether Springs Union Free School District (District) employees received the salaries and accrued leave to which they were entitled.

Key Findings

• Two teacher assistants were not paid in accordance with their collective bargaining agreement (CBA).
• Nearly 53 percent of leave used by 33 employees tested was not supported by a required planned absence request form.
• Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven occasions (by a total of 26 days valued at $7,845).

Key Recommendations

• Develop and implement procedures to ensure that employees are paid in accordance with contracts and CBAs.
• Implement and enforce procedures over leave accrual record maintenance, including how employees request leave and periodic review and reconciliation of the records.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.