Issued Date
March 22, 2024
Audit Objective
Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved.
Key Findings
District officials did not ensure longevity payments for employees separating from service were accurate, supported and approved.
- District officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our audit period.
- Although employees covered by the Shenendehowa United Supervisors’ Association (SUSA) and Management Confidential collective bargaining agreements (CBAs) receive longevity payments, their CBAs do not include language for longevity payments upon separation.
Key Recommendations
- Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs.
- Ensure CBAs include language for longevity payments upon separation.
District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.