Fiscal Oversight Module 1 - New York State School Boards ...
Fiscal Oversight Module 1 - New York State School Boards ...
Fiscal Oversight Module 1 - New York State School Boards ...
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© 2012 <strong>New</strong> <strong>York</strong> <strong>State</strong> <strong>School</strong> <strong>Boards</strong> Association, Latham NY<br />
Comptroller Audit Findings (cont’d)<br />
• Payroll Issues<br />
– Separation Payments<br />
• Lack of Board oversight regarding accuracy of leave<br />
balances or that payments were made in accordance<br />
with employment contracts<br />
• Insufficient or lacking payroll policies<br />
– Payment for personal services without contracts<br />
• Again, related to inadequate internal controls and<br />
policies over payroll<br />
• Loose employee contracts did not specify entitlement to<br />
salary and benefits; as a result offending districts paid<br />
these officials far more than they were entitled
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