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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

City of Johnstown – Internal Controls Over Payroll (2015M-75)


Released: July 17, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015.

Background

The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by an elected six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million.

Key Findings

  • The Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records.
  • Not all department heads signed employee time records to document their approval.

Key Recommendations

  • Establish written policies and procedures for processing payroll and maintaining time records.
  • Require department heads and supervisors to document their approval of time records.

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