Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
While the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and approved, and leave time accruals were not always accurate. Further, District officials did not properly monitor the payroll and leave accrual process and they have not developed any payroll policies or procedures. We reviewed 41 timecards and found:
- While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee.
- More than 60 percent of the timecards (25 of 41) were incomplete as a result of missed punches totaling approximately 250 hours or $4,400.
- Timecard adjustments totaling $3,130 were not properly reviewed or approved, as required.
In addition, the payroll clerk (clerk) did not deduct a total of 13 days of approved leave time, valued at $2,100, from two employees’ leave accrual records.
- Establish and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process.
- Properly monitor the payroll and leave accrual process.
District officials generally agreed with our recommendations and have initiated corrective action.