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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)


Released: May 5, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016.

Background

The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3 million.

Key Findings

  • The Board has not established adequate policies and procedures over payroll, personnel functions or leave accruals, formally designated who should perform certain functions or separated incompatible functions.
  • Employees do not use leave request forms or time sheets that include hours worked.
  • Five employees were credited with leave time valued at $22,602 to which they were not entitled.
  • The Town did not hold public hearings as required before entering into and signing fire protection and ambulance service contracts.

Key Recommendations

  • Adopt a payroll and personnel policy and written procedures for time records, processing payroll, maintaining leave accruals and performing personnel functions and designate who is responsible for keeping time records, approving leave time, processing payroll, remitting withholdings, distributing paychecks and keeping personnel records.
  • Require the use of leave request forms for both advance requests and documented absences with the signature of the employee and direct supervisor.
  • Recover any overpayments made to employees.
  • Hold a public hearing annually prior to entering into and signing contracts with the fire and ambulance companies.

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