Determine whether the Southold Union Free School District (District) officials implemented a system to accurately record employee benefits and usage.
- The system for tracking leave accruals is not reliable.
- We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days valued at $3,623.
- Implement procedures for maintaining leave accrual records and ensure that accurate information is maintained and monitored.
- Provide oversight of duties performed by the District Clerk.
District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.