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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

City of Peekskill – Internal Controls Over Leave Accruals (2011M-234)


Released: February 24, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess internal controls over leave accruals for the period January 1, 2010 to June 3, 2011.

Background

The City of Peekskill is located in Westchester County. The City is governed by the City Council which comprises seven elected members. Budgeted expenditures for the 2011 fiscal year for the general fund were approximately $34.7 million.

Key Findings

  • The City did not have comprehensive written policies and procedures for leave time. As a result, 12 employees had negative leave time balances, two employees used leave time to which they were not entitled, and seven employees earned leave time that was not added to their balances.
  • In addition, 33 employees who left the City were not deactivated in the payroll system, increasing the risk they could receive payments for leave time they are not entitled to.

Key Recommendations

  • Develop comprehensive policies and procedures for leave accrual balances and appoint someone independent of the maintenance of leave time records to periodically review the accrual records and balances for accuracy. Correct the leave accrual records for the employees identified in this report.
  • Ensure that all individuals that are no longer employed by the City are deactivated from the payroll system.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236