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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Solvay Union Free School District – Payroll (2017M-257)


Released: February 2, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, 2017.

Background

The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $32.4 million.

Key Findings

  • Except for minor discrepancies, the employee salaries and wages we reviewed were accurately paid.
  • We found errors in the District’s calculation of 403(b) matching contributions and in the employee-paid portion of health and dental insurance premiums.

Key Recommendations

  • Implement review procedures to ensure benefits are accurate.
  • Consider directing the District’s legal counsel to review the excess matching contributions and take appropriate actions to recoup them, and reimburse under-contributed amounts.

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