Troy City School District – Payments for Unused Leave Accruals (2020M-167)

Issued Date

June 04, 2021

Audit Objective

Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals.

Audit Results

During the audit period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments totaling $270,000 that were paid to 14 employees and found District officials accurately calculated the payments. Therefore, no recommendations were made.

However, District officials identified unused sick leave reporting errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these errors are beyond the scope of this audit, they are being reviewed and are in the process of being adjusted.

Background

The District serves the City of Troy and Town of Brunswick in Rensselaer County.

The elected nine-member Board of Education (Board) is responsible for the general management and control of the District’s financial and educational affairs.

The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for its day-to-day management.

Quick Facts
Total Unused Leave Paid to 51 employees	$477,000
2018-19 Payroll and Benefit Expenditures	$58.7 million
2019-20 Appropriations	$114.2 million
Students	3,986
Employees	803

Audit Period

July 1, 2018 – February 29, 2020