The state comptroller's office has released an audit on the Auburn Enlarged City School District's employee compensation and benefits practices that recommends improvements for certain aspects of payroll processing.
The report on the audit was announced in a press release Wednesday. Samples of the district's transactions were inspected from July 1, 2015, to July 5, 2017. According to the report, auditors found the district had generally taken proper actions to ensure compensation and benefits were accurately enacted, but they also had a couple of suggestions.
Though the district had efficient procedures and policies in place for employee payroll processing, the report said, the district hadn't formally set up steps to address processing outside of normal pay periods — like when employees don't turn in payroll information within an established deadline.
The report also said district officials were lacking policies or procedures on holding reviews and reconciliations of payroll withholding, contributions and deductions to make sure reports and calculations are correct.
The report cited the district's use of the Cayuga-Onondaga BOCES Central Business Office to process employee payroll as a good practice. Using the BOCES business office has allowed the district to "effectively and appropriately segregate incompatible duties related to payroll," according to the report.
The school district's corrective action plan, meant to respond to the comptroller office's concerns, was included in the report. The action plan was approved at a school board meeting in October.
On Sept. 1, the district began a lag period between the end date of a pay period and the payroll check date in order to ensure employees submit payroll information on time, according to the action plan.
In response to the comptroller office's recommendation to perform payroll reviews, random samples will be chosen to ensure correct reports and calculations will be done.