Issued Date
January 20, 2023
Audit Objective
Determine whether Candor Central School District (District) officials ensured separation payments and leave accruals were accurate, supported and approved.
Key Findings
District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found:
- Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not Board-approved.
- Eight employees, including the former Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary payouts.
- Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), which resulted in potential net overpayments to nine employees of more than $1,600.
Key Recommendations
- Consult with legal counsel to review identified overpayments in this report and, where appropriate, take action to recover those funds.
- Establish comprehensive written procedures for processing and monitoring separation payments and leave accruals to ensure they are accurate, properly supported and in accordance with CBAs, employment contracts or Board resolutions.
District officials agreed with our recommendations and indicated they are taking corrective action.