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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)


Released: January 30, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014.

Background

Franklin County is located in northeastern New York and has a population of approximately 51,600. The County is governed by the County Legislature which is comprised of seven members. Expenditures for 2013 were $98 million.

Key Findings

  • The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time records, including their own.
  • Some departments require overtime be pre-approved, while other departments do not have this requirement.
  • There is no assurance that leave accruals were appropriately used.

Key Recommendations

  • Establish policies for ensuring system access is granted to employees appropriately and prohibit employees from modifying their own time records.
  • Ensure that all overtime is approved prior to the work being performed.
  • Ensure that employees charge leave time when required.

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