Germantown Central School District – Payroll (2023M-3)

Issued Date
September 22, 2023

Audit Objective

Determine whether Germantown Central School District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board).

Key Findings

The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and authorized by the Board.

  • District officials did not properly segregate payroll processing duties and did not provide adequate oversight.
  • We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized by the Board.

Key Recommendations

  • Assign personnel and payroll processing duties to separate individuals and provide adequate oversight of the work performed by these employees.
  • Ensure that employees are paid in accordance with approved salaries and/or collective bargaining agreements.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.