Town of Ellicottville – Unauthorized Salaries (2011M-250)
Released: February 24, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to evaluate the salary costs incurred by the Town for the period January 1, 2010 to September 29, 2011.
Background
The Town of Ellicottville is located in Cattaraugus County. The Town is governed by an elected Town Board which comprises four council members and the Town Supervisor. The Town’s adopted budget for the 2011 fiscal year included a total of $2.8 million in appropriations.
Key Findings
- The Board did not authorize salary changes for employees that were not covered by the Town’s collective bargaining agreement. As a result, 10 employees received salary or wage increases totaling $23,246.
- The Clerk, who processed the payroll, paid the amounts without formal authorization.
Key Recommendations
- Authorize, by resolution, salary rates for officials and employees not covered by the Town’s collective bargaining agreement.
- Pay officials and employees compensation only as specifically authorized by the Board.
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