Determine whether Town of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records.
Town officials did not accurately maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411.
- The 2018 and 2019 leave balances of six of the other seven Department employees were overstated by 94 hours valued at $2,094.
- Adequate procedures were not in place to ensure Department employee leave records were accurately maintained.
- Based upon our examination and investigation of discrepancies in the former Deputy’s leave records, the former Deputy was arrested in September 2020 and charged with Grand Larceny in the Third Degree. The matter is pending in court.
- Ensure someone independent from those who earn and use leave, such as the Highway Superintendent (Superintendent), maintains the leave records and properly calculates and deducts leave time used from Department employee leave balances in accordance with the collective bargaining agreement (CBA).
The Supervisor generally disagreed with the findings but indicated he would take corrective action. The Superintendent agreed with our findings and indicated he would take corrective action. Appendix B includes our comments to issues raised in the Supervisor’s response.