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NYS Comptroller


Audits of Local Governments and School Districts

Manhasset Union Free School District – Separation Payments (2016M-150)

Released: July 22, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016.


The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools with approximately 3,340 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million.

Key Findings

  • The Board did not ensure that District officials developed written procedures for processing or approving separation payments and there was no adequate independent review of the calculations to ensure they were accurate.
  • The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359.

Key Recommendations

  • Adopt written policies and procedures for processing and approving retirement incentives and vacation payouts.
  • Direct District Counsel to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review underpayments for vacation payouts identified in this report and take necessary corrective action.

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