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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)


Released: October 2, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015.

Background

The Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates five schools with approximately 2,440 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million.

Key Findings

  • Supervisors did not verify that leave accrual balances were available prior to approving leave requests.
  • There is no supervisory review to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts.

Key Recommendations

  • Provide supervisors with employee leave balances periodically so they can determine if employees have sufficient leave balances prior to approving leave.
  • Provide periodic supervisory review of leave records to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts.

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