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October 7, 2008

DiNapoli’s Office Completes Local Government Audit

State Comptroller Thomas P. DiNapoli today announced his office completed the audit of the Town of Newcomb in Essex County.

“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver.”

Town of Newcomb – Internal Controls Over Payroll
The town had not established written policies and procedures to describe employee responsibilities in processing and distributing payrolls or maintaining leave records. In the absence of a written policy, officials developed informal systems for processing payroll and accounting for leave accruals. There was no separation of duties in the payroll function and the clerk was directly responsible for all payroll duties. The town did not have written policies and procedures for the verification, approval, and monitoring of unused leave time. Instead, employees were expected to keep track of their own leave accruals. Furthermore, the town had not adopted a written policy requiring that all employees and appointed officials maintain a timesheet to be signed by their supervisor. Finally, the town had not set a standard work day or standard number of hours in a work week for appointed officials and/or general town employees.

Click on the link to view the audit.

If you have any questions or would like a comment from the Comptroller’s office regarding the audit above, please call the Press Office at 518-474-4015 or send an email.



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