Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

Issued Date
October 19, 2018

[read complete report - pdf]

Audit Objective

  • Determine whether the Board and District officials effectively managed the District’s financial condition.
  • Determine whether District officials properly monitored and approved overtime for noninstructional employees.

Key Findings

  • The Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used.
  • The District’s unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were overfunded.
  • District officials did not properly monitor and approve overtime for non-instructional employees.

Key Recommendations

District officials should:

  • Adopt budgets that reasonably reflect the District’s operating needs and discontinue appropriating fund balance that is not needed.
  • Reduce the amount of unrestricted fund balance and ensure reserve balance amounts are necessary and reasonable.
  • Implement written procedures to monitor and enforce the approval of overtime.

Officials generally agreed with our recommendations. Appendix C includes our comment on the District’s response.