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NYS Comptroller


Audits of Local Governments and School Districts

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

Released: December 22, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether employee salaries and wages were accurately paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during the period January 1, 2016 through March 31, 2017.


The City of Sherrill is located in Oneida County and has a population of approximately 3,070. The City is governed by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000.

Key Findings

  • City officials accurately paid employees’ salaries and wages but need to improve controls over payroll preparation and processing.
  • City officials need to improve controls over Community Activity Center cash receipts.

Key Recommendations

  • Provide adequate oversight of payrolls.
  • Adopt written policies and procedures for cash collections at the Community Activity Center, including recording, depositing and remitting cash receipts.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236