ALTOONA — Pennsylvania school superintendents will cost taxpayers millions when they leave their jobs because of contracts that include payment for unused sick days and free health care in retirement, a newspaper reported Sunday.

An analysis of 447 contracts statewide shows that school boards promise superintendents compensation beyond publicly disclosed salaries, and that many costs occur after the superintendents leave, retire or die, the Altoona Mirror reported.

Pennsylvania school districts are not allowed to contract with a superintendent for more than five years, but there are no limits on payment or the method of compensation.

Payment for unused sick days may exceed a teacher's annual salary, the paper said. State superintendents transfer sick days from other employers and trade those days for cash when they leave, and most have hundreds of days saved, the paper said.

While some school boards cap sick day value at several thousand dollars, many administrators will leave with at least $20,000.

Stinson Stroup, executive director of the Pennsylvania Association of School Administrators, said there has been a remarkable increase in superintendent compensation in the last decade.

"That is primarily a reflection of the market and the fact that many school boards recognize an investment in leadership is worth it," Stroup told the paper.

Altoona Area School District Superintendent Dennis Murray would receive about $58,000 for his 377 sick days if he were to retire today, the report said.

Murray said it makes more financial sense for a district to pay for sick days at the end of service because it will save money. The district will transfer Murray's payment into a retirement account or a fund he can use for health expenses. Unlike other school districts, Altoona will not pay for Murray's health care when he retires.

Some former superintendents may receive free or cheap access to insurance until they qualify for Medicare. That coverage could last many years because superintendents often qualify for early retirement programs, the newspaper said.

The health benefit usually extends to spouses and dependents, and in some cases spouses are guaranteed coverage after the superintendent dies. Forest Hills Superintendent Donald G. Bailey will receive free health insurance until age 65, minus cost increases. If Bailey dies before age 65, his spouse is guaranteed coverage.

Some superintendents have access to cash reimbursements if their insurance doesn't cover an expense, according to the report. Sixty-four of the 447 superintendents who provided contracts to the paper have clauses in their employment agreements saying they must contribute to their health care premium. Most contributions are less than 10 percent of the total premium, the paper said.