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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)


Released: June 20, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District had established effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014.

Background

The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member Board of Education and operates one school, with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million.

Key Findings

  • The Board did not adopt comprehensive written policies and procedures for leave accruals.
  • District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the payroll clerk.

Key Recommendations

  • Establish a comprehensive leave accrual policy.
  • Periodically review leave accrual records and balances for accuracy.

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