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Audit Objective

Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.

Key Findings

Certain compensation paid to District administrators and business office personnel was inaccurate and/or did not have proper supporting documentation.

• The payroll clerk was not provided with supporting documentation for an administrator’s employment agreement.
• The Superintendent calculated the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District officials corrected the errors when we brought them to their attention.
• District officials did not properly segregate payroll processing duties and did not provide adequate oversight.

Key Recommendations

• Provide adequate supporting documentation for payroll processing.
• Assign personnel and payroll processing duties to separate individuals or provide adequate oversight of the work of employees who perform these functions.

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