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NYS Comptroller


Audits of Local Governments and School Districts

Penn Yan Central School District – Separation Payments (2015M-258)

Released: February 12, 2016 -- [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 October 6, 2015.


The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The District, which operates three schools with approximately 1,570 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 million.

Key Finding

  • The Assistant Superintendent for Business did not always review accrued vacation leave payments.

Key Recommendation

  • Review and approve all separation payments prior to processing.

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