Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals.
During the audit period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments totaling $270,000 that were paid to 14 employees and found District officials accurately calculated the payments. Therefore, no recommendations were made.
However, District officials identified unused sick leave reporting errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these errors are beyond the scope of this audit, they are being reviewed and are in the process of being adjusted.