East Greenbush Central School District – Leave Accruals (2021M-177)

Issued Date

January 14, 2022

Audit Objective

Determine whether East Greenbush Central School District (District) officials properly accounted for employees’ leave accruals and correctly calculated payments for unused leave accruals.

Audit Results

District officials properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly calculated payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed.

There were no recommendations resulting from this audit.

District officials agreed with our findings.

Background

The District serves the towns of East Greenbush, North Greenbush, Poestenkill, Sand Lake, Schodack and Nassau in Rensselaer County.

The 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 the District’s day-to-day management. The District Treasurer oversees the business office staff including the payroll specialist. The payroll specialist is responsible for maintaining leave accruals and calculating payments for unused leave.

Quick Facts
Employees	782
2020-21 Payroll Expenditures	$48,041,743
2021-22 Appropriations	$103,535,117
Payments for Unused Leave During the Audit Period	$1,112,993

Audit Period

July 1, 2019 – April 30, 2021. We extended our scope to June 30, 2021 to verify leave accrual balances communicated to certain employees.