Dalton-Nunda Central School District – Separation Payments (2015M-142)

Issued Date
September 18, 2015

Purpose of Audit

The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015.


The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming County. The District, which operates two schools with approximately 725 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $19.3 million.

Key Findings

  • One employee was paid $15,895 that was not consistent with the written collective bargaining agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid $2,323.
  • District officials have not developed written policies or procedures to formalize the separation payment process.

Key Recommendations

  • Review separation payments noted in the audit report, seek recovery of overpayments as appropriate and ensure that the employee who was underpaid is compensated properly.
  • Develop procedures to govern separation payments.