Audits of Local Governments and School Districts
Town of Goshen – Police Payroll (2014M-244)
Released: January 23, 2015 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014.
The Town of Goshen is located in Orange County and has a population of approximately 13,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection.
- Police Department members did not always sign the daily member attendance record and not all overtime was properly documented.
- An officer working for another entity had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were not entitled.
- Leave time records maintained at the Department did not match those in the Town payroll register.
- Ensure that all Department employees complete the member attendance record and work the required hours, and ensure that overtime is properly documented.
- Pursue the recovery of inappropriate payments and ensure that only officers entitled to receive paid days off receive them.
- Ensure that accurate Department leave time records are maintained, monitored and periodically reconciled with those in the central payroll register.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: email@example.com
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236