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Audit Objective 

Determine whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported.

Key Findings 

Employee compensation payments were not always accurate, approved or supported. District officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: 

• Made compensation errors totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay.
• Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements.
• Did not require written prior authorization for overtime work and made 12 overtime payments totaling $1,858 that were not supported with evidence of approval.

Key Recommendations 

• Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime approvals.
• Perform a more thorough review of payroll as part of the certification process.

District officials generally agreed with our findings and indicated that they plan to initiate corrective action.