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Audit Objective

Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).

Key Findings

District officials did not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made separation payments totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, officials provided:

• A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a $2,908 separation payment. However, the teaching assistant did not meet the CBA requirements to receive these benefits.
• The former Superintendent with a separation benefit that was $18,680 higher than it should have been, according to his employment contract.

Key Recommendations

• Establish written procedures for calculating separation payments and benefits.
• Review language in current CBAs and employment contracts, and consult with the Board and legal counsel, to help ensure that these documents contain the benefits the Board intends.

District officials generally agreed with our findings and recommendations and indicated they have taken corrective action.