Town of Guilderland – Employee Compensation and Benefits (2015M-262)

Issued Date
January 29, 2016

Purpose of Audit

The purpose of our audit was to review the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015.


The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is governed by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million.

Key Findings

  • The Parks and Recreation Maintenance Supervisor did not ensure the accuracy of the hours worked by golf course employees.
  • The Town Supervisor did not adequately segregate payroll duties or establish sufficient compensating controls.

Key Recommendations

  • Ensure that department heads properly review and approve their employees’ time records.
  • Segregate the duties over the payroll process.