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NYS Comptroller


Audits of Local Governments and School Districts

Avoca Central School District – Separation Payments (2015M-273)

Released: December 18, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, 2015.


The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school with approximately 455 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $12.2 million.

Key Finding

  • District officials sufficiently reviewed and approved separation payments, but they have not developed written policies or procedures to formalize this process.

Key Recommendation

  • District officials should develop, and the Board adopt, written policies and procedures to formalize the processing of separation payments.

Local Government and School Accountability Contact Information:

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