Issued Date
March 05, 2021
Audit Objective
Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements.
Key Findings
Separation payments made to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to three employees totaling $108,963. District officials:
- Paid two former administrators separation payments totaling $66,368 that were not supported by their individual employment contracts and were based on a Board resolution adopted over 20 years before their contracts were approved.
- Allowed a former assistant principal to retire early and receive a $42,595 separation payment and post-employment health benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA).
Key Recommendations
- Periodically review and update individual employment contracts to ensure they reflect all compensation and benefits employees are authorized to receive.
- Ensure that separation payments are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual employment contracts.
District officials generally agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response letter.