Audit Objective
Did Port Washington Union Free School District (District) officials accurately pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages?
Audit Period
July 1, 2023 – December 31, 2024
Understanding the Program
Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and wages authorized by the board of education (board).
The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, custodial, maintenance, security and transportation employees a total of $19 million during the audit period.
Audit Summary
We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, security and transportation employees that were paid a total of $19 million during the audit period. We determined District officials designed and implemented policies and procedures that ensured the compensation we examined was accurate. Therefore, this report does not contain recommendations.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C.