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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Knox – Internal Controls Over Payroll (2014M-35)


Released: May 9, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013.

Background

The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million.

Key Findings

  • Internal controls over payroll and leave time were not properly designed, including a lack of written policies and procedures.
  • Employees’ leave accrual records contained errors and inadequate documentation of time worked.

Key Recommendations

  • Adopt written policies and procedures for recording of time worked and leave time used by employees.
  • Ensure that employee leave records are accurately maintained and that time records are subjected to supervisory review.

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