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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)


Released: August 15, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014.

Background

The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery County. The District, which is governed by an elected seven-member Board of Education, maintains four schools with a combined enrollment of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 million.

Key Finding

  • The District designed and implemented an appropriate system of controls over health insurance buyouts and separation payments.

Key Recommendations

  • There were no recommendations for this audit.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236