[read complete report - pdf]

Audit Objective 

Determine whether Center Moriches Union Free School District (District) officials made accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. 

Key Findings 

Officials did not make accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. 

• Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were not adequately supported to ensure payments totaling $100,103 were accurately paid.
• We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled.
• Officials did not develop and adopt a written payroll policy or procedures to convey expectations and processes to be followed for ensuring payroll payments to employees for miscellaneous activities were accurate, approved and supported. 

Key Recommendations 

• Establish and adopt comprehensive written payroll processing policies and procedures for miscellaneous activities.
• Provide supervisors with training to ensure time sheets are only approved if they are adequately supported. 

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