Brighton Central School District – Separation Payments (2016M-119)

Issued Date
July 01, 2016

Purpose of Audit

The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016.


The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools with approximately 3,960 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 million.

Key Findings

  • Three employees were paid $4,850 more than they were entitled to.
  • District officials did not have written policies or procedures in place to provide guidance to employees and District officials to ensure that separation calculations were reviewed, approved, accurately calculated and sufficiently supported.
  • The claims auditor did not review or approve any of the separation payment calculations before payment was made.

Key Recommendations

  • Direct the District’s attorney to review the identified overpayments and take whatever action is appropriate within the law to recover those funds.
  • Develop and adopt written procedures to govern separation payments to ensure calculations are formally documented, adequately supported, reviewed and approved and payments are consistent with Board-adopted terms and conditions.
  • Review and approve all separation payment calculations prior to payment.