Little Falls City School District – Leave Accruals (2016M-64)

Issued Date
May 27, 2016

Purpose of Audit

The purpose of our audit was to evaluate the District’s leave accrual procedures for the period July 1, 2014 through December 31, 2015.

Background

The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates two schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million.

Key Finding

  • District employees received and used leave accruals in accordance with individual employee contracts and collective bargaining agreements.

Key Recommendations

  • There were no recommendations as a result of this audit.