[read complete report – pdf]

Audit Objective

Determine whether Hauppauge Union Free School District (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals.

Key Findings

District officials did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected.

• Nine employees did not always record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days.
• Ten employees’ electronic and manual timekeeping records did not match, reflecting a difference of 15 days.
• Two employees received a total of 81 more days of leave than their collective bargaining agreements (CBAs) stipulated.
• Unused leave accrual payments that we tested were properly calculated.

Key Recommendations

• Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts.

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