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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)


Released: August 26, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016.

Background

The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 million.

Key Findings

  • District officials have not developed written procedures documenting the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals.
  • The District allowed 10-month employees to accrue five days of personal leave instead of the four allowed by their collective bargaining agreement (CBA).
  • We found that two supervisory employees were responsible for approving their own absences.

Key Recommendations

  • Develop and implement written policies documenting the type of leave records to be maintained and procedures to follow for using, approving, recording and reviewing leave accruals.
  • Award personal days in accordance with individual contracts and CBAs.
  • Develop a procedure to ensure that employees do not approve their own absences.

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